HP PPS (PHILIPPINES), INC. v. COMMISSIONER OF INTERNAL REVENUE

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY ENBANC HP PPS (PHILIPPINES), INC., CTA EB NO. 3044 Petitioner, (CTA Case No. 10090) Present: RINGPIS-LIBAN, P.J., BACORRO-VILLENA, -versus- MODESTO-SAN PEDRO, REYES-FAJARDO, CUI-DAVID, FERRER-FLORES, ANGELES, TESTON, and CENTENO-DIJAMCO, ]]. Promulgated: COMMISSIONER OF INTERNAL REVENUE, Respondent. OCT 01 2026 X-----------------------------------------------------------------------------------------------X RESOLUTION RINGPIS-LIBAN, P.J.: For resolution is the taxpayer's Motion for Reconsideration (Re: Decision dated 22 April 2026) filed on lVIay 14, 2026, with a Comment/ Opposition (To Petitioner's Motion for Reconsideration) flied by respondent Commissioner of Internal Revenue (CIR) through registered mail on June 10, 2026. The taxpayer assails the Court's decision that ruled that (a) The court a qtto correctly denied its Motion for New Trial because it had possession of the piece o f evidence, i.e. the Denial Letter dated April 30, 2019, but did not offer it after the presentation of evidence, as a clear case of forgotten evidence; and, (b) The judicial claim was filed beyond the mandatory 90+30-day period, hence, ;v

RESOLUTION CTA EB NO. 3044 (CTA CASE NO. 10090) dismissible. When the 90-day period to act expired, without any decision or action from the CIR, the taxpayer only had 30 days to file its judicial claim. Since the taxpayer filed it beyond this mandatory and jurisdictional period, it was time- barred based on long line of established case law. The taxpayer now asks the Court to revisit its decision without advancing any new point to convince the Court to reconsider the same. Respondent CIR maintains that the taxpayer failed to establish any factual or legal basis that would warrant reconsideration of the Court's decision. Its Comment/ Opposition (To Petitioner's !11otion for Reconsideration) states that the Denial Letter was already existing prior to the filing of the petition, audit of the Independent Certified Public Accountant and at the time the taxpayer presented its evidence. Further, that the taxpayer had every opportunity to identify, mark, authenticate and formally offer the Denial Letter during the course of the proceedings so that its failure to do so cannot now be transformed into a ground for reopening a case that has been fully litigated. The Court remains unpermaded. A motion for reconsideration is not intended to relitigate the issues that have already been passed upon and resolved. Neither may it be used as a vehicle to rehash arguments previously rejected, absent any showing of palpable error, newly discovered evidence, or intervening circumstances that would justify a departure from the Court's ruling. In addition, the filing of a motion for reconsideration does not impose on the Court the obligation to deal individually and specifically with the grounds relied upon therefor, in much the same way that the Court does in its judgment or final order as regards the issues raised and submitted for decision. This would be a useless formality or ritual invariably involving merely a reiteration of the reasons already set forth in the judgment or final order for rejecting the arguments advanced by the movant; and it would be a needless act, too, with respect to issues raised for the first time, these being, as above stated, deemed waived because not asserted at the first opportunity.' ACCORDINGLY, the Motion for Reconsideration (Re: Decision dated 22 Apni 2026) is DENIED for lack of merit. SO ORDERED. 9Jv. ~ J'---- MA. BELEN M. RINGPIS-LIBAN Presiding Justice 1Ortigas & Compmry Limited Pmtnership v. Velasco, G.R. Nos. 109645 & 112564 (Resolution), March 4, 1996.

RESOLUTION CTA EB NO. 3044 (CTA CASE NO. 10090) WE CONCUR: ' .... I J.£-t't.t.~ IN/ J<, 6>t ~ (J), ~ . JEAN MARIEt<.. ORRO-VILLEN./( t' MARlAR ~ ~ F ~ ~ !iAI(l,_ck MARIAN IVY fl. REYE~-FAJA"RDO Associate Justice /mttidr(i LANEE s. CUI-DAVID Associate Justice Associate Justice HENRY j)!!:;GELES ".l,ssociate Justicc Ass r Cln DEBBIE JEA I'V !1ah/t· I. CENTENO-DIJAMCO ..l,ssociate Justice