Nazirpur Large sized Multipurpose Co-op Society & Anr. Vs Union of India & Ors. (Calcutta High Court)
The Calcutta High Court, in the case of Nazirpur Large sized Multipurpose Co-op Society & Anr. Vs. Union of India & Ors., recently addressed a writ petition concerning an income tax appeal. The petitioners alleged that despite a prior order from a Coordinate Bench of the High Court on February 13, 2025, no opportunity for a personal hearing was provided before the National Faceless Appeal Centre (NFAC) passed its final order under Section 250 of the Income Tax Act, 1961, on March 17, 2025.
During the hearing on June 25, 2025, the court observed a prima facie non-adherence to its previous directive. Consequently, the High Court stayed the NFAC’s order dated March 17, 2025, and directed the jurisdictional Commissioner of Income Tax (Appeals) to submit an affidavit explaining the circumstances that led to the appeal’s disposal without affording the petitioner a hearing. On July 2, 2025, an extension was sought, and on the subsequent hearing, the respondent’s counsel presented an affidavit from the appellate authority. This affidavit acknowledged the lack of a hearing opportunity, attributing it to a large volume of pending cases and an oversight, and tendered an apology.
