Sorsogon II Electric Cooperative v. Bureau of Internal Revenue

EN BANC[C.T.A. EB CASE NO. 1966. September 29, 2020.](C.T.A. Case No. 9377)SORSOGON II ELECTRIC COOPERATIVE (SORECO II), petitioner, vs. THE BUREAU OF INTERNAL REVENUE (BIR), rep. by the Hon. Commissioner and the Revenue District Officer of Revenue District Office No. 68 (Sorsogon), respondent.RESOLUTIONBACORRO-VILLENA, J p:Before the Court is a Motion for Reconsideration 1 (MR) filed by petitioner Sorsogon II Electric Cooperative (petitioner/SORECO II). The motion seeks the reversal of this Court En Banc's Decision dated 22 November 2019. 2 The dispositive portion of which reads: SDAaTCxxx xxx xxxWHEREFORE, the foregoing considered, petitioner Sorsogon Electric Cooperative II's (SORECO II's) Petition for Review filed on 03 October 2018, assailing the Third Division's Order dated 17 April 2018 and Resolution dated 31 August 2018 in Sorsogon Electric Cooperative II (SORECO II) v. The Bureau of Internal Revenue, CTA Case No. 9377, is DISMISSED for lack of merit.xxx xxx xxxEssentially, petitioner presents no new arguments in the instant motion. Rather, it prays for the Court to set aside the strict application of procedural rules for its own benefit (which...