Salavera v. Commissioner of Internal Revenue

FORMER SECOND (2ND) DIVISION[CA-G.R. CV NO. 104374. January 4, 2016.]ERWIN SALAVERA 1 and PORTIA GONZALES, by themselves and as Attorneys-in-Fact of the concerned Filipino employees of Asian Development Bank, petitioners-appellees, vs. COMMISSIONER OF INTERNAL REVENUE, respondent-appellant.RESOLUTIONREYES-CARPIO, A., J p:For resolution is a Motion for Reconsideration, 2 filed by the respondent-appellant Commissioner of Internal Revenue, represented by the Office of the Solicitor General (OSG), seeking the reversal of this Court's Resolution, 3 dated July 3, 2015, the pertinent portion of which reads: "This being the case, respondent-appellant Commissioner of Internal Revenue improperly elevated the instant case to this Court by ordinary appeal as the same should have been raised by petition for review on certiorari under Rule 45 of the 1997 Rules of Civil Procedure before the Supreme Court.WHEREFORE, in view of the foregoing, the Appeal is DISMISSED.SO ORDERED." 4 Respondent-appellant contends that one of the issues that will be raised in the instant case involves a question of fact thus, an appeal under Rule 41 of the 1997 Rules of Civil Procedure is proper, relying...