MARSHALL ANTHONY,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 6249/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and, in the interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee was granted three effective opportunities for hearing.

What were the facts?

The assessee's appeal for AY 2012-13 was against an order passed under section 147. The assessee claimed that due to communication gaps, they could not present all relevant facts before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the lower appellate authority due to communication gaps, warranting a remand.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6249/Del/2026 Assessment Year: 2012-13 Marshall Anthony Vs. Income Tax Officer, 1500, Shiv Ashram, E-2, Block, Civic Centre, SPM Marg, JLN Marg, Delhi – 110006 New Delhi - 110002 PAN: AAJPA6825G (Appellant) (Respondent) Assessee by Sh. Vijay Gupta, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 20.08.2026 Date of pronouncement 20.08.2026 ORDER

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1087337269(1), dated 13.03.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

ITA No.6249/Del/2026 Marshall Anthony (AY: 2012-13)

2.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently support the learned lower authorities’ action making addition(s) herein on merits. 3. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th September, 2026. Rohit, Sr. PS 2 | P a g e

ITA No.6249/Del/2026 Marshall Anthony (AY: 2012-13)

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