Reasonable opportunity of hearing is mandatory before income-tax jurisdiction transfers where such opportunity can be provided.

Section 127 of the Income-tax Act requires a reasonable opportunity of hearing before transferring a case between income-tax jurisdictions where such opportunity is possible. The assessee requested time beyond 16 January 2023 to file a detailed representation through a Chartered Accountant, but the transfer order was issued on 12 January 2023 without considering that request. The transfer order was therefore invalid for breach of the hearing requirement and was set aside for fresh determination after affording the assessee an opportunity to be heard.

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Issues: Whether transfer of the assessee's income-tax jurisdiction could be ordered without granting a reasonable opportunity of hearing under Section 127.

Analysis: Section 127 of the Income-tax Act, 1961 requires a reasonable opportunity of hearing before transfer of a case between jurisdictions, wherever such opportunity is possible. The assessee sought an adjournment beyond 16.01.2023 to submit a detailed representation through his Chartered Accountant, but the transfer order was made on 12.01.2023 without considering that request.

Conclusion: The transfer order was invalid for failure to afford the assessee a reasonable opportunity of hearing and was set aside for fresh determination after such hearing.

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