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BIR vs. Hon. Acosta

BUREAU OF INTERNAL REVENUE, REPRESENTED BY THE COMMISSIONER OF INTERNAL REVENUE, PETITIONER, VS. HON. ERNESTO D. ACOSTA, ET AL. OF THE SPECIAL FIRST DIVISION OF THE COURT OF TAX APPEALS AND CHEVRON PHILIPPINES, INC. (FORMERLY CALTEX PHILIPPINES, INC.), RESPONDENTS.

G.R. No. 195320 | 2018-04-23

DECISION
 
REYES, JR., J:
 
Before this Court is a Petition for Certiorari[1] under Rule 65 of the Rules of Court assailing the Resolutions dated September 24, 2010[2] and December 3, 2010[3] promulgated by the Court of Tax Appeals-Special First Division (CTA-Special First Division), which considered the motion for reconsideration filed by the Bureau of Internal Revenue (BIR) as a mere scrap of paper and deemed the CTA-Special First Division's Decision[4]dated July 12, 2010 as final and executory.
 
The Antecedent Facts

On October 7, 2004, Chevron Philippines, Inc. (Chevron) filed an administrative claim for...