TMI Blog2015 (2) TMI 762X X X X Extracts X X X X X X X X Extracts X X X X ..... the particulars of the proposed transfer. The presence of a representative of the assessee on 29.5.2014, as recorded in the order-sheet could have been relevant if this fact had been recorded in the impugned order or if the impugned order had recorded any contention raised by the said representative. A perusal of the impugned order reveals that it does not refer to any contention raised on behalf of the assessee thereby clearly proving that the assessee was not afforded any opportunity of hearing. Thus no hesitation in holding that the impugned orders are contrary to the provisions of Section 127 of the Act and consequently, set aside and direct the Commissioner of Income Tax, Gurgaon, to pass a fresh order after affording an opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eerut. Counsel for the petitioner prays that the impugned order may be set aside and the Commissioner may be directed to reconsider the matter. Counsel for the revenue, while accepting the fact that a written show cause notice was not issued, points out that in a post decisional reply, the assessee has admitted that a telephone call was received thereby proving that the petitioner was aware that proceedings for transfer of jurisdiction were in progress. This apart, a perusal of note-sheet prepared on 29.5.2014 reveals that proceedings have been signed by the petitioner's representative thereby proving that an opportunity of hearing, as required by Section 127(2) of the Act, was granted to the petitioner. We have heard counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sclose the particulars of the proposed transfer. The presence of a representative of the assessee on 29.5.2014, as recorded in the order-sheet could have been relevant if this fact had been recorded in the impugned order or if the impugned order had recorded any contention raised by the said representative. A perusal of the impugned order reveals that it does not refer to any contention raised on behalf of the assessee thereby clearly proving that the assessee was not afforded any opportunity of hearing. In view of what has been recorded hereinabove, we have no hesitation in holding that the impugned orders are contrary to the provisions of Section 127 of the Act and consequently, allow the writ petitions, set aside the impugned orders a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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