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The petitioners claim for review is denied by the court and thus the previous
decision by the court was affirmed. After an extensive investigation of the said
information claimed by Atlas as defense, the court was found to agree to such details but
still denied the petitioners claim for review. This is because of the failure for the
petitioner to establish and give evidences which are necessary for the approval of its
claims. And the request for re-opening the said case by Atlas was also denied for the
grounds that the non-presentation of the required documentary evidence before the BIR
and the CTA by its counsel does not constitute excusable negligence or mistake as
contemplated in Section 1, Rule 37 of the revised Rules of Court.
WHEREFORE, premises considered, the instant Petitions for Review are hereby
DENIED, and the Decisions, dated 6 July 1999 and 15 September 2000, of the Court of
Appeals in CA-G.R. SP Nos. 47607 and 46718, respectively, are herebyAFFIRMED.
Costs against petitioner.
SO ORDERED.