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2022 (10) TMI 986 - HC - Income TaxTransfer of case u/s 127 - transfer of the case from the present jurisdiction at Rajkot to DCIT/ACIT, Central Circle, Varanasi - HELD THAT:- Section 127 of the Act expressly provides for affording opportunity of hearing to the concerned assessee when the powers to transfer the assessment is to be exercised by the competent authority under the said provision. When the petitioner is deprived of such opportunity, there is a statutory infraction in addition to the violation of natural justice operating to the prejudice of the petitioner as his case was not considered by the authority. In the impugned order also it is stated that the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the petitioner has not been given any opportunity of hearing. Drawing of conclusion by the authorities that the assessee had no objection on such proposed transfer, not only violated the basic principle of natural justice which are incorporated in section 127 itself, under which the powers are exercised, but it also acted arbitrarily assuming that the petitioner had no objection to the proposed transfer. This petition is allowed to the extent by remitting back the case to the competent authority of the respondents. The competent authority shall decide on the issue of transfer of assessment of the petitioner from Rajkot to DCIT/ACIT, Central Circle, Varanasi afresh by giving opportunity of being heard to the petitioner after considering the objections raised by the petitioner The exercise shall be completed and necessary orders shall be passed in accordance with law within a period of four weeks from the date of receipt of copy this order. In order that the competent authority of the respondent is enabled to decide afresh, the impugned order dated 23.2.0221 passed u/s 127(2) of the Act is set aside.
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