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TMI Blog2013 (12) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... should be a reasoned order and it should assign reasons as to why the case of the petitioner is not considered. The Commissioner Income Tax at Gulburga is directed to pass fresh order and the order should be a reasoned order and the reasons to be assigned as to the rejection of the objections. - Consequently, the assessment order issued by the office at Belgaum is quashed. - Decided in favor of assessee. - Writ Petition No. 83055/2013 ,83056/2013, 83057/2013, 83058/2013, 83059/2013, 83060/2013(I-IT) - - - Dated:- 11-11-2013 - L Narayana Swamy, J. For the Appellant : Sri M V Seshachala, Adv For the Respondent : Sri Y V Raviraj, Adv ORDER:- Petitioner is challenging the transfer of the petitoner s file from respondent No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing objections to that effect and he was further directed to file statement on or before 10.07.2011. The petitioner rightly has filed his objections and stated to the respondents that transferring the file of the petitioner to Belgaum office causes hardship and he has to shift volumes of files and he has to take witnesses on all the occasions. Thereafter, learned counsel submitted that he is not aware as to what is the outcome. He came to know about the transfer order only when the letter was addressed to him by the office of the Income Tax at Belgaum and non-compliance of Section 153 of the Income Tax Act. 3. The learned counsel submits that Section 127 of the Act requires a reasonable opportunity to the party to make his objections. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned counsel for the respondents submitted to dismiss these petitions on the following grounds, namely, on principle of estoppel. By virtue of the speaking order dated 28.07.2011 passed by respondent No.3, the petitioner appeared before the Income Tax authority at Belgaum and submitted his returns and participated in the proceedings. Having accepted the transfer order and participated in the proceedings, it amounts to waiving the rights from appearing and it attracts principles of estoppel. Secondly, the transfer order passed on 28.07.2011 and the said order has been challenged in the year 2013. This long delay has not been explained and on this ground alone these petitions have to be dismissed on the ground of laches. With regard to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Income Tax Officer and Others Etc. reported in (1993) 114 CTR (Kar) 174, at paragraph 17 held as under: Whenever a group of files are transferred from the jurisdictional Assessing Officers at the place where the assessees are carrying on business or reside to a place outside the city, locality or place, the assessees will invariably be put to undue hardship and inconvenience. Therefore, there must be justifiable and valid reasons for such transfer. Whenever several files pending with various assessing authorities are transferred to a single authority, it is necessarily to facilitate co-ordinated investigation. Hence, that cannot be the reason for the transfer. To say that the transfer of several files is being done to facilitate pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd of Direct Taxes and Others reported in (1976) 102 ITR 281 (SC), at paragraph 7 held as follows: When law requires reasons to be recorded in a particular order affecting prejudicially the interests of any person, who can challenge the order in Court, it ceases to be a mere administrative order and the vice of violation of the principles of natural justice on account of omission to communicate the reasons is not expiated. 7. In the light of the provisions discussed above, I find there is a force in the submission made by the learned counsel for the petitioner and the case of the petitioner in challenging the transfer order is required to be reconsidered by the competent authority. The impugned order is to be communicated and it sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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