9911796707
TMI Blog1991 (3) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal forMarch 11, 1991was served on the appellant and the acknowledgment of the notice having been served on the appellant is also available on our records. In the absence of any request for adjournment and the assessee not appearing to argue the appeal on the date of hearing, we have disposed of this appeal ex parte by hearing the departmental representative and considering the material that is available on our records. 3. The primary contention of the appellant is that the CIT(A) has erred in not admitting the additional ground of appeal challenging the jurisdiction of authorities in Central Circle on the ground of order under section 127 whether administrative or quasi-judicial is complete only when the same is served as require ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Delhi, the assessment could not have been framed by the Income-tax Officer Central Circle-VIII, this preliminary objection of the assessee is therefore without any merit and hence rejected. 3.1 The statute had conferred the power of transfer of cases to the Commissioner under section 127 of the Act. Sub-section (1) of section 127 states that, "The Commissioner may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording the reasons for doing so transfer any case from one or more of the following officers subordinate to him......... provided that nothing in this sub-section shall be deemed to require any such opportunity to be given where the transfer is from a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stating that, there is no need to provide a hearing in connection with the transfer of cases from one place, city or locality to another place in the same city or locality. As observed earlier, there being no requirement of providing any opportunity if the transfer is within the same locality, city or place, the service of transfer could not be insisted upon. The transfer of cases from one officer to another in the offices located in the same city, place or locality is no doubt an administrative order but, the assessee cannot compel the administrator to follow a course of action such as service of notice which is always linked with the providing of an opportunity, which has been clearly spelt as not necessary in the situations as is the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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