1991 (3) TMI 199

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....ebruary 12, 1991, fixing the hearing of the appeal forMarch 11, 1991was served on the appellant and the acknowledgment of the notice having been served on the appellant is also available on our records. In the absence of any request for adjournment and the assessee not appearing to argue the appeal on the date of hearing, we have disposed of this appeal ex parte by hearing the departmental representative and considering the material that is available on our records. 3. The primary contention of the appellant is that the CIT(A) has erred in not admitting the additional ground of appeal challenging the jurisdiction of authorities in Central Circle on the ground of order under section 127 whether administrative or quasi-judicial is complete o....

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....icer and the assessee were localized at Delhi, the assessment could not have been framed by the Income-tax Officer Central Circle-VIII, this preliminary objection of the assessee is therefore without any merit and hence rejected. 3.1 The statute had conferred the power of transfer of cases to the Commissioner under section 127 of the Act. Sub-section (1) of section 127 states that, "The Commissioner may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording the reasons for doing so transfer any case from one or more of the following officers subordinate to him......... provided that nothing in this sub-section shall be deemed to require any such opportunity to ....