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2018 (11) TMI 1616 - HC - Income TaxTransfer of cases u/s 127 - reasons for centralisation and transfer of cases to Hyderabad from Bhimavaram - relative hardship - HELD THAT:- We find that the procedure prescribed in Section 127(1), viz., that of giving an opportunity of being heard, has been complied with. The argument revolving around the necessity of an agreement as required by Section 127(2)(a) has also failed on factual grounds. Therefore, what is left is only the question of relative hardship. It is clear that the centralisation and transfer of cases to Hyderabad may prove to be futile, as the Department may not be able to summon all the witnesses from Bhimavaram. Even if they have the power to summon, the same will inconvenience hundreds of persons residing in Bhimavaram, provided they are actually in existence. As already given a tabulation of the number of assessees (17 in number), their present jurisdiction and the reasons for centralisation as given by the Department in an Annexure to the counter affidavit. The same discloses that the hardship that would be caused to the witnesses and the inconvenience that would be caused to the Department in dealing with these cases at Hyderabad are far more than that of the assessees. Therefore, even on the question of relative hardship, it is not possible to interfere with the impugned orders. There are four writ petitions on hand. The first petitioners on the file of the Income Tax Officer at Bhimavaram, West Godavari District. Therefore, they cannot have a grievance about the transfer of cases to Rajamahendravaram in East Godavari District, which is a neighbouring district. Similarly, the second petitioners are assessees on the file of the jurisdictional officer at Visakhapatnam. Therefore, they cannot also have a grievance about the transfer of the cases to East Godavari District, as both the districts are located in the State of Andhra Pradesh and even the contention revolving around Section 127(2)(a) will not apply to their cases. Rajamahendravaram is closer to Visakhapatnam than to Hyderabad. That leaves us only with the remaining two writ petitions for the reasons stated above, we find that the petitioners in these two cases also may not suffer as much hardship as the one that the witnesses may undergo and the difficulties that the Department may suffer if the transfer is not ordered to Rajamahendravaram.
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