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TMI Blog2013 (12) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... 27 of the Act. Secondly, before passing such order of transfer, principles of natural justice has not been followed and the petitioner has not been heard in this matter. The transfer causes hardship to the petitioner since he has to take all the volumes of files to the Belgaum, which is far away from the place where he resides. Under these circumstances, the learned counsel submitted to set aside the transfer order. Lastly, he submitted that the said order has not been communicated. Under these circumstances, the action on the part of the respondents transferring the file of the petitioner to the office of the Deputy Commissioner, Income Tax, Belgaum is contrary to law and principles of natural justice and violation of Section 127 of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 33035/2011 and connected matter dated 20.07.2012 in the case of M.B.Mallikarjuna Vs. the Commissioner of Income Tax, Davanagere; and W.P.No.6452/2010 dated 17.04.2013 and submitted that the reasonable opportunity under Section 127(2) of the Act has been interpreted by this Court and held that the affected party to be heard before passing the order. Secondly, the impugned order is to be communicated to provide an opportunity to challenge before appropriate Court. Non-communication is a violation of Section 127(2) of the Act and the authority has to assign reasons for rejecting the claim of the petitioner against the transfer order and also should assign the reasons for transfer. In the instant case, the transfer order itself is not communica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violation of principles of natural justice. Section 127 of the Act is silent about communicating the order. Hence, there is no violation in non-communicating the impugned order. Hence, he submitted to dismiss these petitions. 5. I have gone through the provisions of Section 127 of the Income Tax Act. The power is available to the authority to transfer the files of the assessee from one office to another office. It is an administrative convenience. However, if it affects and causes hardship to the party concerned, it needs to give an opportunity to the party. Rightly in this case, a show-cause notice was issued and the petitioner was provided an opportunity to make objections and after considering the objections, this impugned order of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with different assessing authorities. It will certainly be convenient and time saving to transfer all the files to a single officer, even though there is no tax evasion. But on that ground can the files be transferred to a far away place? The answer will be 'No'. The section itself makes a distinction between a transfer to another authority in the same city/locality and a transfer to an authority outside the city/locality. Sub-s (2) of s.127 provides that if the transfer is to another assessing authority in the same city or locality, no opportunity to show-cause need be given. That is because there is no stigma attached to such a transfer as the transfer is deemed to be merely a matter of convenience. But if the transfer is outside the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ponded to the notice issued by the office at Belgaum and in compliance of the said notice he has appeared and furnished all the volumes of files and particulars. The said appearance is in compliance of Section 153 of the Income Tax Act. Lapses if any would have attracted penal action. That cannot be considered as an estoppel since he has accepted the notice. Under these circumstances, I pass the following: Order i) The impugned transfer order is hereby quashed. ii) The Commissioner Income Tax at Gulburga is directed to pass fresh order and the order should be a reasoned order and the reasons to be assigned as to the rejection of the objections. iii) Consequently, the assessment order issued by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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