What did the Tribunal hold?

The Tribunal agreed that remanding the matters to the Assessing Officer for fresh assessment would serve substantive justice. The impugned orders were set aside for both assessment years.

The assessee failed to appear before the lower authorities due to inadequate assistance, resulting in ex parte orders. The assessee requested a remand for fresh assessment.

What were the issues?

Whether the ex parte orders passed due to the assessee's inability to appear should be set aside and the matter remanded for fresh assessment.

Mohd Shahnawaz, Hapur vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI

Before: SHRI CHALLA NAGENDRA PRASAD & SHRI SANJAY AWASTHI

For Appellant: Shri V Rajkumar, Advocate

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Hearing: 04.05.2026

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

This is a batch of two appeals pertaining to the same assessee for AYs 2013-14 & 2014-15. Appeal for AY 2013-14 arises from order u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”), dated 28.10.2025, passed by Ld. CIT(A)-NFAC, Delhi. The appeal for AY 2014-15 arises from order dated 08.10.2025, passed u/s 250 of the Act by Ld. CIT(A)-NFAC, Delhi.

ITA Nos.8313 & 8314/Del/2025 MOHD SHAHNAWAZ, HAPUR 2. Right at the outset, the Ld. AR requested that due to inadequate help for dealing with taxation matters, the assessee could not appear before either of the authorities below, leading to ex parte orders at both levels. It was a prayer that these matters may be remanded to the file of Ld. AO for fresh assessment.

2.1 The ld. DR had no objection in case the matter was to be remanded back to the file of Ld. AO.

We have carefully considered the rival submissions and have gone through the records before us. We are inclined to agree with the Ld. AR that in the interests of substantive justice, these matters deserve to be remanded back to the file of Ld. AO for fresh assessment. To this extent, we set aside the impugned orders for both the years and, as mentioned earlier, remand these two matters to the Ld. AO for fresh assessment.

In the result, two appeals are partly allowed for statistical purposes.

Order pronounced in the open court on 13.05.2026

Sd/- Sd/- (CHALLA NAGENDRA PRASAD) (SANJAY AWASTHI) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 13.05.2026 *Kavita Arora, Sr. P.S.

ITA Nos.8313 & 8314/Del/2025 MOHD SHAHNAWAZ, HAPUR

MOHD SHAHNAWAZ,HAPUR vs. ITO WARD 2(3)(4), HAPUR

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