2023 (8) TMI 1589 - HC - Income Tax

Transfer u/s 127 - Petitioner s cases have been transferred from respondent no.2 i.e. Dy. CIT Central Circle-22(2) to respondent no.4 i.e. Dy. CIT Central Circle-2 Faridabad. HELD THAT - The record shows that the petitioner was issued a notice before the impugned order had been passed. This notice was issued on 18.01.2023. The record also shows that the petitioner has filed its objections/reply to the said notice on 23.01.2023.It appears that while passing the impugned order dated 25.07.2023 the objections/reply filed by the petitioner on 23.01.2023 were not taken into account. The best way forward would be to set aside the impugned order dated 25.07.2023 with liberty to the AO to pass a fresh order albeit as per law. AO before passing a fresh order will accord a personal hearing to the authorized representative of the petitioner. For this purpose the AO will issue a notice indicating the date and time of the hearing to the petitioner. Writ petition is disposed of in the aforesaid terms.

Summary

The High Court allowed the petition, set aside the impugned order dated 25.07.2023, and directed the Assessing Officer to pass a fresh order after giving a personal hearing to the petitioner's authorized representative. The writ petition was disposed of accordingly.