perfection of an appeal

A decision dismissing a case for failure of respondent to perfect an appeal within the reglementary period should not be taken as a decision based on sheer technicalities only, but rather based on lack of jurisdiction as the impugned decision had long become final and executory. Perfection of an appeal in the manner and within the period permitted by law is not only mandatory but also jurisdictional. Failure to perfect an appeal renders the judgment of the court or quasi-judicial body or tribunal final and executory.