What did the Tribunal hold?

The Tribunal held that since the CIT(A)'s order was ex parte, the matter should be reconsidered. The CIT(A) was directed to pass a reasoned order after providing a reasonable opportunity of hearing to the assessee.

The assessee filed an appeal against an ex parte order passed by the CIT(A). The assessment order was passed by the Assessment Unit, NFeAS.

What were the issues?

Whether the CIT(A) order passed ex parte is sustainable. Whether the assessee was provided with adequate opportunity of hearing.

W3Champs Technology Private… vs ITO | ITAT Delhi 2026

Before: MS MADHUMITA ROY

For Respondent: Shri Manoj Kumar, Sr. DR

आदेश / ORDER

The instant appeal filed by the assessee is directed against the order dated 30.07.2025 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 07.04.2021 passed by the Assessment Unit, NFeAS(hereinafter referred to as ‘the ld. AO’) under Section 143(3)of the Act for Assessment Year 2018-19.

ITA 3267/DEL/2026 ITA 3267/DEL/2026 W3CHAMPS TECHNOLOGY PRIVATE W3CHAMPS TECHNOLOGY PRIVATE LIMITED LIMITED

Having regard to the fact that the CIT(A)’s order is an ex parte order, the matter Having regard to the fact that the CIT(A)’s order is an ex parte order, the matter Having regard to the fact that the CIT(A)’s order is an ex parte order, the matter

is remitted to the file of the Ld.CIT(A) for consideration of the issue afresh. The said is remitted to the file of the Ld.CIT(A) for consideration of the issue afresh. The said is remitted to the file of the Ld.CIT(A) for consideration of the issue afresh. The said

authority is further directed to pass a reasoned order upon urther directed to pass a reasoned order upon affording a reasonable affording a reasonable

opportunity of hearing to the assesse and upon considering the evidence on record and opportunity of hearing to the assesse and upon considering the evidence on record and opportunity of hearing to the assesse and upon considering the evidence on record and

any other evidence which the assessee may choose to file at the time of hearing. any other evidence which the assessee may choose to file at the time of hearing. any other evidence which the assessee may choose to file at the time of hearing.

In the result, appeal filed by filed by the Assessee is allowed for statistical purposes. allowed for statistical purposes.

Order pronounced in the open court on Order pronounced in the open court on14.05.2026.

Sd/-

(Madhumita Roy) (Madhumita Roy) Judicial Member Judicial Member Dated: 03rd July, 2026.

ITA 3267/DEL/2026 ITA 3267/DEL/2026 W3CHAMPS TECHNOLOGY PRIVATE W3CHAMPS TECHNOLOGY PRIVATE LIMITED LIMITED

Copy to: W3CHAMPS TECHNOLOGY PRIVATE W3CHAMPS TECHNOLOGY PRIVATE LIMITED, B-68, GALI NO. 5, MAHAVIR ENCLAVE, 68, GALI NO. 5, MAHAVIR ENCLAVE, 1 PALAM, SOUTH WEST DELHI PALAM, SOUTH WEST DELHI, NEW DELHI-110045, 110045, DELHI INCOME TAX OFFICER, INCOME TAX OFFICER, 2 NATIONAL E-ASSESSMENT CENTRE, ASSESSMENT CENTRE, DELHI, NEW DELHI-110001, DELHI 110001, DELHI 3 THE PCIT / CIT, 4 THE D.R., ITAT, DELHI DELHIBENCH 5 GUARD FILE

W3CHAMPS TECHNOLOGY PRIVATE LIMITED,DELHI vs. INCOME TAX OFFICER, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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