TMI Blog2018 (2) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... t. The impugned order is, therefore, overturned and the matter is restored to the file of Ld. CIT(A) for deciding the appeal on merits, after allowing a reasonable opportunity of hearing to the assessee. - ITA Nos. 408 to 412/ASR/2017 - - - Dated:- 21-2-2018 - SHRI R.S. SYAL, VICE PRESIDENT AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER Assessee By : None Department By : Shri S.S. Negi ORDER Per R. S. Syal, VP These five appeals filed by the Revenue relate to the Assessment Years 2004-05 to 2006-07, 2009-10 2010-11. Since common issue is raised in all these appeals, we are, therefore, proceeding to dispose them of by this consolidated order for the sake of convenience. Assessment Year 2004-05 2. The solitary issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case passed u/s 127 of the Act was invalid. The Revenue is in appeal before the Tribunal. 4. We have heard the Ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. No plausible reasons have been given in the request for adjournment, which has been rejected. It is observed that the Ld. CIT(A) has quashed the assessment on the ground that no valid order was passed u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order of assessment or reassessment under section 11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f April, 1992 or any earlier assessment year; (ha) an order made under section 201; (hb) an order made under sub-section (6A) of section 206C; (i) an order made under section 237; (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275; (k) an order of assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de the assessment order. Adverting to the facts of the instant case, it is observed that the ld. CIT(A) crossed his jurisdiction in declaring the order u/s 127 of the Act as invalid and as a fortiori, quashing the assessment. The impugned order is, therefore, overturned and the matter is restored to the file of Ld. CIT(A) for deciding the appeal on merits, after allowing a reasonable opportunity of hearing to the assessee. Assessment Years 2005-06, 2006-07, 2009-10 2010-11 7. The facts and circumstances of these four appeals are mutatis mutandis similar to those of the Assessment Year 2004-05. In fact, the order for the assessment years 2005-06 and 2006-07 was passed by the Ld. CIT(A) in a combined manner with the order for the A.Y. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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