TMI Blog2019 (8) TMI 1764X X X X Extracts X X X X X X X X Extracts X X X X ..... provision of section 127 of the Act is absolutely clear that a reasonable opportunity of hearing should be given to the assessee which was not done in the present case. In the present case of the assessee, when one Officer has issued notice u/s.143(2) of the Act, his jurisdiction was transferred and another Officer has been placed for framing assessment. First of all on this transfer of case, the assessee should have been informed and hearing should have been taken place. Secondly, the Officer who ultimately completed the assessment, should have issued notice u/s.143(2) of the Act to the assessee again. In this case, notice has been issued by the ITO, Ward 2(1), Aurangabad and assessment was completed by the ITO, Ward 2(4), Aurangabad w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erved on the assessee makes the assessment order void ab initio. 3. At the time of hearing, the Ld. DR referring to the assessment order stated that there had been change in incumbent of the office and notice u/s.142(1) r.w.s.129 of the Act was issued on 15.05.2017 and duly served on the assessee. The contention of the Ld. DR was that this change in incumbent of the office has been duly notified to the assessee and therefore, assessment order is as per law and has been framed following the procedure as mentioned within the Act itself. Referring to the findings of the Ld. CIT(Appeals), the Ld. DR stated that it was not necessary for the Assessing Officer to grant an opportunity of hearing to the assessee whenever there was an internal tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITO, Ward 2(4), Aurangabad was without issuing the notice u/s.143(2) of the Act by him to the assessee which was mandatory to be issued and because of which, assessment order becomes null and void-ab-initio. 5. The Ld. AR placed reliance on the decision of the Hon‟ble Supreme Court in the case of ACIT Anr. Vs. Hotel Blue Moon reported in 321 ITR 362 (SC) wherein it was held that requirement of notice u/s.143(2) cannot be dispensed with and such notice is the foundation for the jurisdiction of the Assessing Officer. 6. We have perused the case records and heard the rival contentions. We have also analyzed the facts and circumstances in this case. The legal ground taken before us is that assessment u/s.143(3) of the Act was c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad been transferred from one jurisdiction to another jurisdiction as in the present case. The provision clearly states that a reasonable opportunity of hearing has to be provided to the assessee in case of such transfer. What the provision of section 129 states is merely a change in incumbent of the office and not regarding transfer of case. Therefore, first it is clear that the assessment was completed without issuing the notice u/s.143(2) of the Act by ITO, Ward 2(4), Aurangabad. Moreover, if at all, there was change of jurisdiction from ITO, Ward 2(1), Aurangabad to ITO, Ward 2(4), Aurangabad, provision of section 127 of the Act is absolutely clear that a reasonable opportunity of hearing should be given to the assessee which was not don ..... X X X X Extracts X X X X X X X X Extracts X X X X
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