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2021 (9) TMI 563

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..... tter dated 3rd October, 2019, petitioner came to know from the official portal of income tax on 17th July, 2021 that his case has been transferred from Kolkata to Delhi - HELD THAT:- Considering the submission of the parties, respondents are directed to produce the record particularly with regard to the receipt of the letter dated 18th September, 2019 and fate or decision of the respondents income tax authority on the petitioner s letter dated 18th September, 2019 and 3rd October, 2019 as to whether the same was considered and disposed of or rejected and whether such decision was communicated to the petitioner before taking any final decision of the transfer of the case of the petitioner and whether formal order of transfer was communicated .....

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..... d notice. The said show-cause notice appears at Page 34 of the writ petition. It appears from Annexure P-3 to the writ petition that by letter dated 18th September, 2019 petitioner in response to the said show-cause notice denying allegations contained in the said showcause notice and made prayer seeking three to four weeks time to submit his response/reply to the said show-cause notice, citing his difficulty of not being available in Kolkata for the reason that he was busy in managing and monitoring the flood situation in Bhopal and it is the case of the petitioner that after hearing nothing from respondent concerned in response to his aforesaid letter dated 18th September, 2019, he wrote another letter dated 3rd October, 2019, as appears .....

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..... titioner s case as transferred to New Delhi is annexed hereto and marked as Annexure P-5 . Learned advocate appearing for the respondent Income tax authority when he was asked by me about the fate or decision of the respondents income tax authority on the petitioner s aforesaid letters dated 18th September, 2019 and 3rd October, 2019 he could not provide any information in this regard and submitted that he is not in a position to make any submission in this regard and sought time to produce relevant record to show as to what was the fate of the aforesaid letters dated 18th September, 2019 and 3rd October, 2019 and as to whether those letters were considered or rejected, if any, and whether fate of those letters was communicated to the .....

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..... ly with regard to the receipt of the letter dated 18th September, 2019 and fate or decision of the respondents income tax authority on the petitioner s letter dated 18th September, 2019 and 3rd October, 2019 as to whether the same was considered and disposed of or rejected and whether such decision was communicated to the petitioner before taking any final decision of the transfer of the case of the petitioner and whether formal order of transfer was communicated to the petitioner. The respondents shall produce the relevant record in the aforesaid regard on 20th September, 2021 and petitioner will also come up with sufficient document to show as to how the letter dated 18th September, 2019 was sent or served on the respondents concerned. .....

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