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2025 DAILYLAW 44232 (ALL)

SANTOSH KUMAR GUPTA v. NATIONAL FACELESS APPEAL CENTRE NFAC

WTAX/1735/2025 · 2025-04-20

Shekhar B Saraf, Y K Srivastava

body2025

Judgment text

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Neutral Citation No. - 2025:AHC:59905-DB Court No. - 40 Case :- WRIT TAX No. - 1735 of 2025 Petitioner :- Santosh Kumar Gupta Respondent :- National Faceless Appeal Centre Nfac Counsel for Petitioner :- Ashish Bansal,Rama Goel Bansal Counsel for Respondent :- Gaurav Mahajan Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J. 1. Heard Sri Ashish Bansal, learned counsel appearing on behalf of the petitioner and Sri Gaurav Mahajan, learned counsel appearing on behalf of the respondent. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated March 20, 2025 passed by the respondent for the assessment year 2013-14. 3. Upon perusal the documents on record, it is clear that a request of the petitioner for grant of personal hearing was not acceded to by the respondent authority. Furthermore, the order has been belatedly passed. In light of the same, there appears a clear cut case of violation of principles of natural justice. 4. Since no opportunity of hearing was granted to the petitioner in spite of the fact that he had sought for, the order dated March 20, 2025 is quashed and set aside with a direction upon the respondent authority to grant an opportunity of hearing to the petitioner, and thereafter, pass a reasoned order in accordance with law within a period of twelve weeks from date. We make it clear that the petitioner shall not seek adjournment. 5. With the aforesaid directions, the writ petition is disposed of. Order Date :- 21.4.2025 Kuldeep (Dr. Y. K. Srivastava, J.) (Shekhar B. Saraf, J.) Digitally signed by :- KULDEEP SINGH High Court of Judicature at Allahabad