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TMI Blog2022 (10) TMI 986X X X X Extracts X X X X X X X X Extracts X X X X ..... o it is stated that the assessee did not file any reply against the proposed centralisation under section 127 of the Act. It also became undisputed that the petitioner has not been given any opportunity of hearing. Drawing of conclusion by the authorities that the assessee had no objection on such proposed transfer, not only violated the basic principle of natural justice which are incorporated in section 127 itself, under which the powers are exercised, but it also acted arbitrarily assuming that the petitioner had no objection to the proposed transfer. This petition is allowed to the extent by remitting back the case to the competent authority of the respondents. The competent authority shall decide on the issue of transfer of assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as the Act ), the following reasons are given for proposing transfer of the case from the present jurisdiction at Rajkot to DCIT/ACIT, Central Circle, Varanasi, (i) Warrant u/s. 132(1) of the Income Tax Act, 1961, was issued in your case by Pr. Director of Income Tax (Inv.). Lucknow and the same was executed on 13.10.2020 at LBS Airport, Varanasi. Furthermore, all the parties/assessee from which the transactions have taken place, fall under the jurisdiction of PCIT, Allahabad. Hence, the case is required to be centralised with the Central Circle, Varanasi for the purpose of coordinated and effecting assessment proceedings. (ii) As per the guidelines of the CBDT all the cases in which search have taken place are to be centralis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered E-mail address of the petitioner could not be disputed. 5.1 This stand is fortified from the communication dated 9.4.2021 issued by the department to the petitioner in respect of the subject of the centralisation of the case under section 127 of the Act. It was stated thus, In this connection, it is to inform that Pr.CIT(Central), Lucknow vide letter dated 28.01.2021 has given consent for centralization of the case of Sh. Yogesh Chandrakant Pala with ACIT/DCIT Central Circle, Varanasi. Accordingly, this office vide show cause notice dated 8.2.2021 has provided an opportunity of being heard to you through ITBA and you were requested to furnish your objection/reply if any, on or before 16.02.2021. However, you did not furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing heard to the petitioner after considering the objections raised by the petitioner 6.1 The exercise shall be completed and necessary orders shall be passed in accordance with law within a period of four weeks from the date of receipt of copy this order. 6.2 In order that the competent authority of the respondent is enabled to decide afresh, the impugned order dated 23.2.0221 passed under section 127(2) of the Act is set aside. 6.3 It is clarified that this court has not expressed any opinion on the merits of the case of the either side. The present order of remand is passed only on the ground of non-giving of opportunity of being heard to the petitioner. 7. The petition is allowed in the aforesaid terms and to the said exten ..... X X X X Extracts X X X X X X X X Extracts X X X X
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