TMI Blog2023 (2) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... roposes to dispense with the opportunity of hearing, the statute states that reasons have to be recorded for not providing such an opportunity. On perusal of the order impugned in the writ petition we find that no such reasons have been recorded by the authority for dispensing with the opportunity of personal hearing as no show cause notice was issued to the assessee prior to order of transfer. In any event, Single Bench was of the opinion that the appellant had made out a prima facie case for entertaining the writ petition. But, however, if the assessment proceedings are to be proceeded by the assessing authority at Kanpur, then the writ petition itself would become infructuous. In any event, we are of the view that since no reasons hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Jhunjhunwala Ms. Debanjana De. For the Respondents : Ms. Smita Das D. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. We have heard Mr. Jhunjhunwala, learned counsel for the appellant/applicant and Ms. Das De, learned standing counsel for the respondents. We have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that sufficient cause have been shown in preferring the instant appeal. Hence, the delay in filing the appeal is condoned and the application for condonation of delay being CAN 1 of 2023 is allowed. 2. This intra-Court appeal is directed against the order dated 24th November, 2022 passed by the learned Single Bench in W.P.A. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he matter. 4. The learned Senior Advocate appearing for the appellant would contend that the transfer of jurisdiction passed pursuant to the order dated 29th July, 2021 is vitiated on account of failure to follow the mandatory procedure under Section 127 of the Act in and by which the assessee is entitled to an opportunity of being heard before the assessment jurisdiction is transferred to the file of a different assessing officer. In fact, this submission has been noted by the learned Single Bench in the impugned order. 5. The order impugned in the writ petition dated 29th July, 2021 states that consequent to search and survey operation conducted in the case of the appellant, it has been proposed to transfer the jurisdiction of the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch opportunity of being heard is to be given wherever it is possible to do so. If the authority proposes to dispense with the opportunity of hearing, the statute states that reasons have to be reocrde3d for not providing such an opportunity. On perusal of the order impugned in the writ petition dated 29th July, 2021, we find that no such reasons have been recorded by the authority for dispensing with the opportunity of personal hearing as no show cause notice was issued to the assessee prior to order of transfer. 8. In any event, the learned Single Bench was of the opinion that the appellant had made out a prima facie case for entertaining the writ petition. But, however, if the assessment proceedings are to be proceeded by the assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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