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TMI Blog2021 (10) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... fer on 17th July, 2021 from Principal Commissioner of Income Tax-II Kolkata to Deputy Commissioner of Income Tax, Central Circle 19, New Delhi under Section 127 of the Income Tax Act, 1961. It appears from record annexed to the writ petition that a show-cause notice was issued to the petitioner on 5th September, 2019 giving him an opportunity to show-cause as to why his income tax case will not be transferred to Deputy Commissioner of Income Tax, Central Circle, New Delhi, within 14 days from the receipt of the said notice. The said showcause 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 has deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... replied or furnished any statements, evidences, information and documents to your petitioner. There was no communication from the Respondent No.1 pursuant to the replies given by your petitioner. On or about 20th July, 2021, your petitioner's income tax consultant while browsing on to the Income Tax web portal was shocked to see that your petitioner's case and jurisdiction was transferred from Kolkata to New Delhi under the respondent No.2. Copy of the screenshot of the Income tax portal showing the current status and jurisdiction of your petitioner'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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 019. Petitioner submits that without considering and disposing the aforesaid letters/representations and giving any opportunities of hearing and without communication of the formal order of disposal and/or rejection of the petitioner's prayer made in the aforesaid letters such decision of transfer of the case of the petitioner under Section 127 (2) of the Income Tax Act, 1961, was passed and even such order of transfer has not been communicated to the petitioner and after about eighteen months from his second letter 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. I had directed Mr. Chowdhury, Learned Advocate appearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sposal of the same and without giving opportunity of hearing to the petitioner on the aforesaid representations/objections, the impugned order of transfer of the file of the petitioner under Section 127 (2) of the Income Tax Act, 1961 was passed and the impugned order of transfer was not even communicated to the petitioner. This is the admitted position as appears from the instruction and records produced before the Court by Mr. Chowdhury, Learned Advocate for the respondents and who could not improve his case in this regard. Mr. Khaitan, Learned Senior Counsel appearing for the petitioner has filed a supplementary affidavit challenging the impugned order of transfer of the case of the petitioner order dated 18th February, 2021 along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income Tax Act, 1961, from Kolkata to Delhi and without considering and disposing the reply/objection to the show-cause notice by the petitioner against the proposed action of transfer of case of the petitioner by the respondent is illegal, invalid and not sustainable in law and the said impugned order of transfer dated 18th July, 2019 under Section 127 (2) of the Income Tax Act, 1961 is accordingly quashed and the respondents concerned are directed to send back the case of the petitioner from Delhi to Kolkata immediately after receipt of communication of this order. Quashing of the impugned order of transfer of the case of the petitioner will not prevent the respondent/Income Tax Authority concerned from taking action of transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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