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2022 (12) TMI 116 - HC - Income TaxNational Faceless assessment - opportunity of hearing to the petitioner - appeals have been disposed of without affording an opportunity of hearing to the petitioner, as hearing was not mandatory under the scheme National Faceless Appeal Scheme, 2020 - HELD THAT:- Denial of opportunity to the petitioner for a hearing at the stage of appeal is a violation of principles of natural justice and even if the provisions of the scheme did not provide for such an opportunity, the rules of natural justice have to be read into the scheme and the petitioner was definitely entitled to an opportunity to present its case before the appeals were decided. It must also be noticed that the scheme itself has been later amended making it mandatory to grant an opportunity of hearing if the same is sought. Therefore, we are of the view that orders in appeal for assessment years 2013-2014, 2014-2015 & 2015-2016 are liable to be set aside. Consequently, the appeals filed by the petitioner in respect of the aforesaid assessment years will stand restored to file and they shall be disposed of in accordance with law after affording an opportunity of hearing to the petitioner.
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