Practice question
A new-trial motion asserts newly discovered evidence but gives no affidavit from the expected witness or authenticated document proposed as evidence. It is legally found noncompliant and pro forma. What is the appeal consequence under Rule 15?
- It tolls the period because its heading is correct
- It does not toll the appeal period
- It guarantees a new trial
- It cures every evidentiary defect
- It transfers the case automatically to the Supreme Court
Legal references
- Revised Rules of the Court of Tax Appeals, A.M. No. 05-11-07-CTA, Rules 8, 9, 15 and 16: https://lawphil.net/courts/supreme/am/am_05_11_07_cta_2005.html
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