Revised Rules of the Court of Tax Appeals

Sec 2

The adverse party may file an opposition to the motion for reconsideration or new trial within ten days after his receipt of a copy of the motion for reconsideration or new trial of a decision, resolution or order of the Court. (RCTA, Rule 13, sec. 2a)

Sec 3

The motion for reconsideration or new trial, as well as the opposition thereto, shall embody all supporting arguments and the movant shall set the same for hearing on the next available motion day. Upon the expiration of the period set forth in the next preceding section, without any opposition having been filed by the other party, the motion for reconsideration or new trial shall be considered submitted for resolution, unless the Court deems it necessary to hear the parties on oral argument, in which the case the Court shall issue the proper order. (RCTA, Rule 13, sec. 3a)

Sec 4

The filing of a motion for reconsideration or new trial shall suspend the running of the period within which an appeal may be perfected. (RCTA, Rule 13, sec. 4a)

Sec 5

A motion for new trial may be based on one or more of the following causes materially affecting the substantial rights of the movant: (a) Fraud, accident, mistake or excusable negligence which ordinary prudence could not have guarded against and by reason of which such aggrieved party has probably been impaired in his rights; or (b) Newly discovered evidence, which he could not, with reasonable diligence, have discovered and produced at the trial and, which, if presented, would probably alter the result. A motion for new trial shall include all grounds then available and those not included shall be deemed waived. (Rules of Court, Rule 37, sec. 1a)

Sec 6

The motion shall be in writing stating its grounds, a written notice of which shall be served by the movant on the adverse party. A motion for new trial shall be proved in the manner provided for proof of motions. A motion for the cause mentioned in subparagraph (a) of the preceding section shall be supported by affidavits of merits which may be rebutted by counter-affidavits. A motion for the cause mentioned in subparagraph (b) of the preceding section shall be supported by affidavits of the witnesses by whom such evidence is expected to be given, or by duly authenticated documents which are proposed to be introduced in evidence. A motion for reconsideration or new trial that does not comply with the foregoing provisions shall be deemed pro forma, which shall not toll the reglementary period for appeal. (Rules of Court, Rule 37, sec. 2a)

Sec 7

No party shall be allowed to file a second motion for reconsideration of a decision, final resolution or order; or for new trial. (Rules of Court, Rule 52, sec. 2a)

Sec 8

The Court shall resolve the motion for reconsideration or new trial within three months from the time it is deemed submitted for resolution. (Rules of Court, Rule 52, sec. 3a)