Commissioner of Internal Revenue v. Oncho Philippines, Inc.

EN BANC[C.T.A. EB CASE NO. 2059. October 30, 2020.](C.T.A. Case No. 9442)COMMISSIONER OF INTERNAL REVENUE, petitioner, vs. ONCHO PHILIPPINES, INCORPORATED, respondent.DECISIONUY, J p:Before the Court En Banc is a Petition for Review filed on May 21, 2019 1 by the Commissioner of Internal Revenue against Oncho Philippines, Incorporated, praying for the reversal and setting aside of the Decision dated January 14, 2019 and Resolution dated April 5, 2019, 2 both rendered by the Special Second Division of this Court (Court in Division) in CTA Case No. 9442, entitled "Oncho Philippines, Incorporated, Petitioner, vs. Commissioner of Internal Revenue, Respondent." The dispositive portions thereof respectively read: Decision dated January 14, 2019:"WHEREFORE, premises considered, the instant Petition for Review is PARTIALLY GRANTED. Accordingly, respondent is ORDERED TO REFUND to petitioner the amount of P2,563,990.68, representing its excess and unutilized input VAT attributable to zero-rated sales for the four quarters of CY 2014.SO ORDERED."Resolution April 5, 2019:"WHEREFORE, finding no cogent reason to reverse the ruling in the assailed Decision, respondent's Motion for Partial Reconsideration is DENIED for lack of...