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of <h1>Court emphasizes natural justice in National Faceless Appeal Scheme, 2020, mandates hearings if requested</h1> The court held that the denial of a hearing to the petitioner during assessment proceedings under the National Faceless Appeal Scheme, 2020 violated ... National 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. Issues:Violation of principles of natural justice in denial of opportunity for a hearing during assessment proceedings under the National Faceless Appeal Scheme, 2020.Analysis:The petitioner faced assessment proceedings for the years 2013-2014, 2014-2015, and 2015-2016, challenging the orders of assessment through appeals. The appeals were disposed of without granting a hearing to the petitioner, as the National Faceless Appeal Scheme, 2020 did not mandate a hearing at that time. The learned senior counsel argued that the scheme allowed for a hearing at the discretion of the Principal Chief Commissioner, and this provision was challenged in various courts. It was noted that during the pendency of these matters, the scheme was amended to make it mandatory for assessees to be heard if requested.The standing counsel for the respondents contended that the orders issued for the assessment years in question were in compliance with the scheme as it existed then. However, he acknowledged that under the amended scheme, a hearing had become mandatory. The court observed that the denial of a hearing to the petitioner at the appeal stage was a breach of natural justice principles. Even though the original scheme did not require a hearing, the court held that principles of natural justice must be implied into the scheme. The court emphasized that the amended scheme now mandates a hearing if requested, thus setting aside the previous orders and restoring the appeals for the mentioned assessment years.In conclusion, the court quashed the orders related to the assessment years and directed that the appeals filed by the petitioner be restored and disposed of in accordance with the law, ensuring an opportunity for a hearing. The writ petitions were allowed based on the above findings, emphasizing the importance of adhering to principles of natural justice even within the framework of statutory schemes like the National Faceless Appeal Scheme, 2020.
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