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CIR vs. ESS [Decision]

C.T.A. EB No. 1169 (C.T.A. CASE NO. 7958) COMMISSIONER OF INTERNAL REVENUE, Petitioner, vs. ESS MANUFACTURING COMPANY, INC., Respondent. X ------------------------ X ESS MANUFACTURING COMPANY, INC., Petitioner, vs. COMMISSIONER OF INTERNAL REVENUE, Respondent. C.T.A. EB No. 1175 (C.T.A. CASE NO. 7958) Present: DEL ROSARIO, PJ CASTANEDA, JR. BAUTISTA, UY, CASANOVA, FABON-VICTORINO, MINDARO-GRULLA, COTANGCO-MANALASTAS, and RINGPIS-LIBAN, JJ.

CTA EB No. 1169 | 2016-03-30

REPUBLIC OF THE PHILIPPINES
COURT OF TAX APPEALS
QUEZON CITY
 
EN BANC
 
DECISION
 
Fabon-Victorino, J.:
 
For adjudication are the Petition for Review dated May 29, 2014 filed by the Commissioner of Internal Revenue (CIR), and the Petition For Review dated June 4, 2014 filed by ESS Manufacturing Company, Inc. (ESS) both assailing the Decision dated February 14, 2014 as well as the Resolution dated May 2, 2014 which denied their respective motions for reconsideration.
 
In the assailed Decision, the Court in Division ruled in favor of ESS, albeit partially, by cancelling the assessment for deficiency Final Withholding Tax...