Back

CIR vs. CTA

COMMISSIONER OF INTERNAL REVENUE, PETITIONER, V. COURT OF TAX APPEALS, THIRD DIVISION AND WINTELECOM, INC., RESPONDENTS.

G.R. No. 203403 | 2018-11-14

D E C I S I O N
 
A. REYES, JR., J.:
 
Before the Court is a Petition for Certiorari,[1] filed by the Commissioner of Internal Revenue (petitioner) under Rule 65 of the 1997 Rules of Civil Procedure, seeking the nullification of the Resolution[2] dated July 30, 2012 rendered by the Court of Tax Appeals (CTA), Third Division, which denied the petitioner's "Motion for Partial Reconsideration (Re: Decision dated June 7, 2012) and For Leave to Re-Open Case"[3] (subject motion) in CTA Case No. 7056.
 
The Antecedent Facts
 
The petitioner is a duly appointed official of the Republic of the...