2023 (1) TMI 223

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....nt Principal Commissioner of Income Tax Department, Udaipur under Section 127 of the Income Tax Act and the notices issued in pursuance thereof. The grievance of the petitioner is that by order Annexure-7, the assessment file of the petitioner has been transferred to the Deputy/ACIT, Central Circle-14, New Delhi, without providing any opportunity of hearing. Shri Anjay Kothari, learned counsel representing the petitioner, referred to Section 127 (1) of the Income Tax Act, which reads as below :- "127. (1) The Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the....

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....principles of natural justice and hence, the same deserves to be quashed. On the other hand, Shri K.K. Bissa, learned counsel representing the respondents, placed reliance on the Division Bench judgment rendered by High Court of Madras in the case of Advantage Strategic Consulting (P.) Ltd. Vs. Principal Commissioner of Income Tax, Chennai reported in [2021] 430 ITR 1 (Madras), and urged that the assessment proceedings have now become faceless and as such, no prejudice would be caused to the petitioner by the transfer of its case from Udaipur to New Delhi. He, thus, submitted that no interference is called for in the impugned order and the subsequent notices. We have given our thoughtful consideration to the submission advanced at bar....

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.... principles of natural justice cannot be evaded in a casual manner. In the case of Advantage Strategic Consulting (P) Ltd. (supra), relied upon by counsel Shri Bissa, the factual situation was totally different because transfer had been made from one Circle to another in the same city. Furthermore, during pendency of the proceedings, the assessment order had been passed. In that situation, Hon'ble Division Bench went on to hold that proceedings before the High court, had become infructuous. In the present case, the transfer order and the notices issued in furtherance thereof, have been stayed by this Court and as such, the facts of the case at hand are totally distinguishable. A Division Bench of this Court in the case of Smt. Jeew....