The Court of Tax Appeals (CTA) has declared final and executory the March 18, 2022 decision of its division that cancelled and set aside the P305.7 million income tax deficiencies assessed against former Pampanga vice governor Juan Miguel "Mikey" M. Arroyo and his wife, Ma. Angela, of Gomeco Metal Corp. for taxable years 2004 to 2009.
In its decision promulgated on Oct. 23, 2023, the CTA, as a full court, denied the petition filed by the Bureau of Internal Revenue (BIR) for lack of jurisdiction.
The CTA's full court said that the BIR's opportunity to appeal had already lapsed since the assailed decision has become final and executory.
It said that the BIR received a copy of the division's decision on March 21, 2022. Based on the rules, the BIR had 15 days from March 22, 2022 or until April 5, 2022 to file a motion for reconsideration.
However, it pointed out that the BIR filed its motion on April 6, 2022, and, thus, the period to appeal had lapsed.
"Since the assailed decision of the Court in Division has become final and executory, the Court En Banc cannot exercise appellate jurisdiction to review the decision. Accordingly, the Court En Banc must deny the instant petition," it ruled.
"A party who fails to question an adverse decision by not filing a motion for reconsideration within the period prescribed by the rules loses its right to do so, since the decision as to him, becomes final and binding," it said.
It also pointed out: "That the motion for reconsideration was flied only one day late is immaterial; the Court has similarly refused to admit motions for reconsideration which were filed late without sufficient justification. Indeed, '[j]ust as a losing party has the right to appeal within the prescribed period, the winning party has the correlative right to enjoy the finality of the case.'"
The 10-page decision was written by Associate Justice Ma. Belen M. Ringpis-Liban with the concurrence of Presiding Justice Roman G. Del Rosario and Associate Justices Catherine T. Manahan, Jean Marie A. Bacorro-Villena, Maria Rowena A. Modesto-San Pedro, Marian Ivy F. Reyes-Fajardo, Lanee S. Cui-David, and Corazon G. Ferrer-Flores.