Hidayatullah National Law University Vs National Faceless Assessment Center (Chhattisgarh High Court)
Chhattisgarh High Court held that order passed without affording opportunity of personal hearing is against the principle of natural justice. Further, the said order was also not served. Thus, order is set aside and matter restored back.
Facts- The petitioner concerned is engaged in advancement of learning, teaching, research and diffusion of knowledge in the field of law. The income tax return filed by the assessee for the assessment year 2015-16 was reopened for assessment. That the respondent No.2 denied exemption u/s. 10(23C) (iiiab) of the Income Tax Act, 1961 to the petitioner on the ground that it was not substantially financed by the Government. The petitioner had preferred an appeal to the Respondent No.2 who dismissed the appeal without considering the contentions put forth in the written submission of the petitioner and without affording opportunity to the petitioner for hearing. The respondent No.2 decided the appeal 6 years after the date of institution of the appeal and without serving a copy of the impugned order to the petitioner. The respondent No.3 has initiated penalty proceedings against the pertinent. Thus, being aggrieved by the revenue oriented approach of the respondents and a continuous violation of the principle of natural justice has preferred the instant writ petition.
