WORKEX SOLUTIONS AND SERVICES PRIVATE LIMITED,HARYANA vs. WARD-2, REWARI, HARYANA

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ITA 1338/DEL/2026Status: DisposedITAT Delhi12 May 2026AY 2022-232 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the NFAC was not justified in passing an ex parte order. In the interest of justice, the appeal was restored to the NFAC for de novo adjudication.

What were the facts?

The assessee's appeal before the NFAC was decided ex parte without adjudicating the issue on merits. The ITAT reviewed the submissions and materials on record.

What were the issues?

Whether the NFAC was justified in passing an ex parte order without adjudicating the issue on merits.

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 “B”: NEW DELHI

Before: SHRI M. BALAGANESH & SHRI ANUBHAV SHARMAShri Jatin Raheja, CA Shri Bhavik Kothari, CA Shri Rajesh Kumar Dhanesta, Sr. DR

For Appellant: Shri Jatin Raheja, CA, Shri Bhavik Kothari, CA
For Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Hearing: 12/05/2026Pronounced: 12/05/2026

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 1338/Del/2026 (Assessment Year: 2022-23) Workex Solutions and Services Pvt. Ltd, Vs. NFAC, No. 405, Near Fakira Wala Kaun, Anand Delhi Nagar, Rewari, Haryana (Appellant) (Respondent) PAN: AABCW9550D Assessee by : Shri Jatin Raheja, CA Shri Bhavik Kothari, CA Revenue by: Shri Rajesh Kumar Dhanesta, Sr. DR

Date of Hearing 12/05/2026 Date of pronouncement 12/05/2026

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No. 1338/Del/2026 for AY 2022-23, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 26.12.2025 against the order of assessment passed u/s 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.03.2024 by the Assessing Officer, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).

2.

The preliminary issue to be decided in this appeal is as to whether the Learned NFAC was justified in passing an ex parte order in the facts and circumstances of the instant case.

3.

We have heard the rival submissions and perused the materials available on record. Further, on going through the grounds raised by the

ITA No. 1338/Del/2026 Workex Solutions and Services Pvt. Ltd

assessee and the order of the National Faceless Appeal Centre (NFAC), we find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay we deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 12/05/2026.

-Sd/- -Sd/- (ANUBHAV SHARMA) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 14/05/2026 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi

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