9911796707
TMI Blog2013 (3) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... 7(2) of the Income Tax Act, 1961 by which the case pertaining to the Assessee has been transferred from DCIT-8(1) Mumbai to DCIT, Delhi (Central)-6, New Delhi. 3. On 26 August 2011, a notice was issued by the Deputy Commissioner of Income Tax Circle 8(1) requiring the attendance of the First Petitioner on 13 September 2011 in connection with assessment proceedings for A.Y. 2010-11. 4. By a notice dated 12 September 2011 the Assessing Officer informed the Petitioner of a proposal to transfer its case from DCIT 8(1) Mumbai to DCIT CC-6, New Delhi and sought the no objection of the Petitioner by 23 September 2011 failing which it was stated that an order under Section 127 (2) would be passed. By a reply dated 22 September 2011 the Petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice to the Petitioner requiring it to attend proceedings and to furnish information as listed out in an annexure to the letter. A further notice was issued by the Assessing Officer on 3 February 2012. On 7 February 2012 the assessee informed the Assessing Officer that it proposed to file a writ petition before this Court challenging the legality of the order passed under Section 127 but in order to comply with the order under Section 142 (1), certain documents were being filed. On 22 February 2012, the Assessing Officer issued a notice under Section 142(1) and called upon the assessee to furnish information in order to complete the assessment under Section 143(3). The assessee sought an extension of time by a letter dated 3 March 2012. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om whom the case is to be transferred and the Assessing Officer to whom the case is to be transferred are not subordinate inter alia to the same Commissioner, the power is inter alia conferred upon the Commissioner from whose jurisdiction the case is to be transferred. In such a case, the Commissioner, the statute provides, "may after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so and after recording his reasons for doing so, pass the order." These provisions have been interpreted in the judgment of the Division Bench noted above in the case of Sahara Hospitality Limited. In the present case, admittedly, though reasons were furnished to the assessee and the basis on which the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all within the ambit of the provisions of Section 153 (3) including clause (ii). The assessee has waited for nearly ten months before instituting the proceedings. Having regard to the fact that the assessment would otherwise become time barred, we are of the view that the ends of justice would require that the final order that the Court would pass should be so modulated to balance the need to comply with the principles of natural justice on the one hand with the necessity of protecting the Revenue on the other. We are not therefore inclined to interfere with the order dated 5 January 2012 to the extent that the case file stands transferred to New Delhi in relation to the assessment proceedings for A.Y. 2010-11. We decline to do so on the gr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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