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TMI Blog2017 (12) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... itioners-assessees group for getting these assessments centralized at Bengaluru is apparent, not only because more number of assessees of the said group were already being assessed at Bengaluru, but the assessees’ desire and administrative convenience to transfer all cases to Bengaluru has not been controverted in any manner by the Department. The reason in the impugned order as quoted above namely “for effective and co-ordinated investigation and completion of assessments”, can be met even at Bengaluru also and it is not necessary that the assessee should be put to inconvenience for the said reason specially when there is no contrary strong reason given in the impugned order to transfer all the cases to Belagavi. The respondent-Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or effective and co-ordinated investigation and completion of assessments, it is necessary that the above cases be centralized with DCIT, Central Circle, Belagavi. Hence, all the above cases are being transferred to DCIT, Central Circle, Belagavi setting aside the objections of the assessee. The order shall come into force with immediate effect. Sd/- (Y.RAJENDRA) Pr. Commissioner of Income Tax (I/C) Bangalore-2, Bangalore. 3. Learned counsel for the respondent-department Mr.Aravind has submitted a chart before this Court that in all there are 15 assessment cases of the said group, out of which, 4 were being assessed at Belagavi, 2 at Mangaluru, 1 at Panaji, 8 at Bengaluru, prior to passing of the impugned order by Princi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order to transfer all the cases to Belagavi. The respondent-Department comprises of Public Servants and they have their Offices and Officers at Bengaluru, who can undertake the assessments work for all the 15 assessments of this group at any of these two places. Therefore, the comparative convenience of assessees should be given the preference. 6. Accordingly, this Court is of the opinion that the impugned order does not assign any proper reasons for consolidating and transfer of all the assessment proceedings of the said Assessee Group at Belagavi and the said order is therefore liable to be quashed and the same is quashed. 7. The respondent-Department is directed to transfer all the cases pertaining the said group of 15 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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