TMI Blog2022 (12) TMI 116X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. FOR THE PETITIONER JOSEPH MARKOSE, V.ABRAHAM MARKOS (SR.), ABRAHAM JOSEPH MARKOS, ISAAC THOMAS P.G., CHANDAPILLAI ABRAHAM, SHARAD JOSEPH KODANTHARA FOR THE RESPONDENT S.VAIDYANATHAN, SRI. CHRISTOPHER ABRAHAM (SC) JUDGMENT [WP(C) Nos.1734/2022, 1976/2022] The petitioner is common in these cases. The issue arising for consideration is also common and can be convenien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re various Courts and while the matters were being considered by the Supreme Court, the scheme itself was amended, making it mandatory for assessees to be heard, while appeals are decided, if such an option is sought. 4. The learned standing counsel appearing for the respondents would content that the orders at Exts.P16 P17 in W.P(C) No.1734/2022 and Ext.P2 in W.P.(C)No.1976/2022, pertaining ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts 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, I am of the view that Exts.P16 P17 in W.P(C) No.1734/2022 and Ext.P2 in W.P.(C)No.1976/2022 which are orders in appeal for assessment years 2013-2014, 2014-2015 2015-2016 are liable to be set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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