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TMI Blog2018 (2) TMI 1526X X X X Extracts X X X X X X X X Extracts X X X X ..... isdiction in declaring the order u/s 127 of the Act as invalid and as a fortiori, quashing the assessment. The impugned order is, therefore, overturned and the matter is restored to the file of Ld. CIT(A) for deciding the appeal on merits, after allowing a reasonable opportunity of hearing to the assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... of the jurisdiction of the case passed u/s 127 of the Act was invalid. The Revenue is in appeal before the Tribunal. 4. We have heard the Ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice. No plausible reasons have been given in the request for adjournment, which has been rejected. It is observed that the Ld. CIT(A) has quashed the assessment on the ground that no valid order was passed u/s 127 of the Act by the competent authority. In this regard, it is relevant to note that section 127 dealing with Power to transfer cases provides through sub-section (1) that : `The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable oppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 [except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA or section 144, to the income assessed, or to the amount of tax determined, or to the amount of loss computed, or to the status under which he is assessed; (aa) an order of assessment under sub-section (3) of section 115WE or section 115WF, where the assessee, being an employer objects to the value of fringe benefits assessed; (ab) an order of assessment or reassessment under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny earlier assessment year; (ha) an order made under section 201; (hb) an order made under sub-section (6A) of section 206C; (i) an order made under section 237; (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, section 271AAA, section 271AAB, section 271F, section 271FB, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of April, 1988, or any earlier assessment years; (ja) an order of imposing or enhancing penalty under sub-section (1A) of section 275; (k) an order of assessment made by an Assessing Officer under claus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is observed that the ld. CIT(A) crossed his jurisdiction in declaring the order u/s 127 of the Act as invalid and as a fortiori, quashing the assessment. The impugned order is, therefore, overturned and the matter is restored to the file of Ld. CIT(A) for deciding the appeal on merits, after allowing a reasonable opportunity of hearing to the assessee. Assessment Years 2005-06, 2006-07, 2009-10 & 2010-11 7. The facts and circumstances of these four appeals are mutatis mutandis similar to those of the Assessment Year 2004-05. In fact, the order for the assessment years 2005-06 and 2006-07 was passed by the Ld. CIT(A) in a combined manner with the order for the A.Y. 2004-05, which we have discussed earlier. For the Assessment Years 2009- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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