USHA JOHNSON Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) These appeals arise from the dismissal of statutory appeals by the Income Tax Appellate Tribunal on ground of delay after holding that the cause shown for condonation of delay in both those appeals are not satisfactory.

(2.) These appeals are by the same person, a woman, who pleaded that she is undergoing treatment for Diabetes Mellittus and allied problems as to numbness, low back pain, etc. and was unaware of the fact that orders impugned before the Tribunal were issued.

(3.) Heard the learned counsel for the appellant and the learned Standing Counsel for the Income Tax Department in the light of the materials and the averments in the applications for condonation of delay. We have also looked into the substance of the appeals as placed for consideration of the Tribunal, on their merits.