This case has been cited 1 times or more.
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2015-03-25 |
VILLARAMA, JR., J. |
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| The relaxation of procedural rules may be allowed only when there are exceptional circumstances to justify the same.[45] There should be an effort on the part of the party invoking liberality to advance a reasonable or meritorious explanation for his/her failure to comply with the rules.[46] Moreover, those who seek exemption from the application of a procedural rule have the burden of proving the existence of exceptionally meritorious reason warranting such departure.[47] In Philippine National Bank v. Commissioner of Internal Revenue,[48] we said: It is an accepted tenet that rules of procedure must be faithfully followed except only when, for persuasive and weighting reasons, they may be relaxed to relieve a litigant of an injustice commensurate with his failure to comply with the prescribed procedure. Concomitant to a liberal interpretation of the rules of procedure, however, should be an effort on the part of the party invoking liberality to adequately explain his failure to abide by the rules. (Emphasis supplied) | |||||