Supreme Court allows appeal reinstatement when a letter's content, not title, defines its procedural purpose.

The Supreme Court set aside the appellate court's dismissal of an appeal as time-barred and remanded the case for reconsideration. The appellant, representing himself, submitted a letter on August 26 explaining the delay in filing his appeal due to illness, which the lower court rejected because it was not explicitly titled a request for time restoration. The court ruled that procedural documents must be interpreted based on their substantive content rather than their formal title, thereby granting the appellant the opportunity to have his appeal reinstated.