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Judgment
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.
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.
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.