Case Law Details
Lakshya Budhiraja Vs Union of India (Delhi High Court)
The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferencing.
Present writ petition has been filed seeking a direction to the respondents to grant an opportunity of hearing to all taxpayers/assessee and to hold that the same is not at the discretion of the Chief Commissioner or the Director General as proposed in the Faceless Appeal Scheme, 2020 notified from 25th September, 2020.
Petitioner further prays for a declaration that Faceless Appeal Scheme, 2020 is discriminatory, arbitrary and illegal to the extent it provides a virtual hearing as per the circumstances to be approved by the administrative authorities under the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’).
Learned counsel for the petitioner states that in terms of the new Faceless Appeal Scheme, 2020, the right of being heard, even through the video conferencing mode shall be subject to the approval of the Chief Commissioner or the Director General and therefore the same is discretionary, i.e. he “may’ or “may not” provide a right of personal hearing in the matter.
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