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2021 (9) TMI 1262 - AT - Income TaxRectification of mistake u/s 254 - non issuance of valid notice u/s 143(2) - Whether transfer of case u/s 127 proved? - assessment u/s.143(2) of the Act was completed by the ITO, Ward 2(4), Aurangabad whereas, the notice u/s.143(2) of the Act was issued to the assessee by the ITO, Ward 2(1), Aurangabad - HELD THAT:- As in the present case of the assessee, it is not the case that notice u/s.143(2) of the Act was not issued to the assessee. The facts in the Hotel Blue Moon case [2010 (2) TMI 1 - SUPREME COURT] is distinguished from the facts of the present case in respect of the assessee in so far that the judgment of the Hon‟ble Supreme Court says, notice u/s.143(2) of the Act shall be issued by the AO making assessment but here is the case where such notice was already issued by the Assessing Officer having jurisdiction and now subsequently it was transferred to another AO for making assessment. Assessee has not challenged the jurisdiction of the AO and has constantly filed return with the Assessing Officer having jurisdiction, whereas, such notice is already sent u/s.143(2) of the Act to the assessee, now no further re-issuance of notice is required. Therefore, the Hotel Blue Moon case (supra.) is factually distinguishable. Legislative intent becomes clear with reading to Section 127(3) and Section 127(4) of the Act that while Section 127(3) makes right to be heard dispensed with if the case transferred from one Assessing Officer to another in same city, place or locality and the assessee has agreed these facts. That Section 127(4) is clear that re-issuance of notice already issued by the Assessing Officer having jurisdiction and now subsequently transferred to another Assessing Officer shall not be required. Considering the legislative intent as enshrined in the provision of Sections 127(3) and Section 127(4) of the Act, we are of the opinion that there has crept in mistake apparent from record in the order of the Tribunal [2019 (8) TMI 1764 - ITAT PUNE ]is hereby recalled subject to dismissal of ground No.1 of the appeal.
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