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SYSTRA PHILIPPINES, INC. vs. COMMISSIONER OF INTERNAL REVENUE

SYSTRA PHILIPPINES, INC., Petitioner, - v e r s u s - COMMISSIONER OF INTERNAL REVENUE, Respondent.

G.R. No. 176290 | 2007-09-21

R E S O L U T I O N
 

CORONA, J.:
 

 
This resolves petitioner Systra Philippines, Inc.’s (1) motion for leave to file a second motion for reconsideration and (2) second motion for reconsideration of the Court’s March 28, 2007 resolution.
 
On March 9, 2007, petitioner filed a petition for review on certiorari assailing the January 18, 2007 decision[1] of the Court of Tax Appeals (CTA) in CTA EB Case No. 135. The Court denied the petition in its March 28, 2007 resolution on the following grounds:

(a) failure of petitioner’s counsel to submit his IBP[2] O.R.[3] number showing proof of payment of IBP dues for...