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RIZAL COMMERCIAL BANKING CORPORATION v. CIR

This case has been cited 4 times or more.

	GR No. 187606 2015-03-09	NORMA V. JAVATE v. SPS. RENATO J. TIOTUICO AND LERMA C. TIOTUICO PERALTA, J.
In the instant case, while respondents' petition for the issuance of a writ of possession was filed ex-parte, a "hearing" was, nonetheless, conducted when the RTC gave petitioner her day in court by giving her the opportunity to file various pleadings to oppose respondent's petition. "To be heard" does not mean verbal argumentation alone inasmuch as one may be heard just as effectively through written explanations, submissions or pleadings. [8]
	GR No. 170787 2012-09-12	CRISPINO PANGILINAN v. JOCELYN N. BALATBAT PERALTA, J.
The essence of due process is simply an opportunity to be heard. Such process requires notice and an opportunity to be heard before judgment is rendered.[30] Rizal Commercial Bank Corporation v. Commissioner of Internal Revenue,[31] held: There is no question that the "essence of due process is a hearing before conviction and before an impartial and disinterested tribunal," but due process as a constitutional precept does not always, and in all situations, require a trial-type proceeding. The essence of due process is to be found in the reasonable opportunity to be heard and submit any evidence one may have in support of one's defense. "To be heard" does not only mean verbal arguments in court; one may be heard also through pleadings. Where opportunity to be heard, either through oral arguments or pleadings, is accorded, there is no denial of procedural due process.[32]
	GR No. 170661 2009-12-04	RAMON B. FORMANTES v. DUNCAN PHARMACEUTICALS PERALTA, J.
In Rizal Commercial Banking Corporation v. Commissioner of Internal Revenue,[26] this Court held that: There is no question that the "essence of due process is a hearing before conviction and before an impartial and disinterested tribunal" but due process as a constitutional precept does not, always and in all situations, require a trial-type proceeding. The essence of due process is to be found in the reasonable opportunity to be heard and submit any evidence one may have in support of one's defense. "To be heard" does not only mean verbal arguments in court; one may be heard also through pleadings. Where opportunity to be heard, either through oral arguments or pleadings, is accorded, there is no denial of procedural due process. (Emphasis supplied.)
	GR NO. 169420 2006-09-22	ATTY. ERLANDO A. ABRENICA v. LAW FIRM OF ABRENICA YNARES-SANTIAGO, J.
In the case at bar, petitioner has not shown any cogent reason for the Court to be liberal in the application of the rules. Hence, the dismissal of its petition by the Court of Appeals on technical grounds must be sustained. Indeed, litigations should, and do, come to an end. "Public interest demands an end to every litigation and a belated effort to reopen a case that has already attained finality will serve no purpose other than to delay the administration of justice."[29] In the instant case, the trial court's decision became final and executory on January 3, 2005.[30] Respondents had already acquired a vested right in the effects of the finality of the decision, which should not be disturbed any longer.