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2016 (6) TMI 1212 - AT - Income TaxInterim orders passed without giving adequate opportunity of being heard - Transfer of case u/s 127 - Held that:- A perusal of the orders of the Bench on various dates demonstrates that the Revenue is adopting delay tactics and is procrastinating the issue of production of records. This is not appreciated. It also gives us a feeling that there is no such order passed under section 127 of the Act giving jurisdiction to the concerned Assessing Officer. No merit in the argument of the learned Departmental representative that the assessee could approach the Revenue under the Right to Information Act and hence the required orders on record need not be produced. Any document or record can be requisitioned by the Bench, if it is of the opinion that if the same is required for the disposal of the appeal. The assessee also submits that his application under the Right to Information Act was rejected by the Revenue. Thus, in our view the Bench, only on being convinced of the necessity of examining these records called for the said records and jurisdictional orders. The argument that interim orders were passed without the Bench being convinced of the reasons and necessity of summoning the record, is to say the least, unwarranted. These orders on different dates by different Benches cannot be said to have been passed without reason or without application of mind. The argument of the learned Commissioner of Income-tax- Departmental representative are devoid of merit. In view of the above discussions, we direct the Revenue to comply with the interim orders of this Bench. Adjournment is once again granted at the request of the earned Departmental representative as last opportunity.
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