2014 (8) TMI 637

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....g the assessee's account to a different jurisdiction. The two grounds canvassed are that the expression "opportunity of being heard in the matter" appearing in the relevant provision implies a personal hearing before the officer makes a final order ; and that the Commissioner who passed the relevant order relied on material that was not disclosed in the show-cause notice and, thereby, acted....

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....tioner responded by a writing of January 20, 2014, inter alia, claiming that the transfer would result in serious financial burden on the petitioner company since the accounts pertaining to the petitioner company were under block assessment in the same assessment year as involved in the search at Kanpur. The order impugned was passed on February 2, 2014, and recorded that "opportunity of being ....

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....ng any case from one Assessing Officer to another. The only reasons indicated in the order impugned are as follows :             "The objection filed by the assessee-company does neither show any conviction nor adequate argument whereby it can be said that the interests of the Revenue will be served by retaining the assessee-company under D....

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....sonal hearing. However, since it is evident that the Commissioner relied on a report, the contents whereof were not made known to the assessee and since the order does not indicate any reasons in support of the decision to transfer the account despite the objection of the petitioner company, the order cannot be accepted. WP No. 8457(W) of 2014 is allowed by setting aside the order of transfer o....