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TMI Blog2023 (1) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... l and can be circumvented only if the competent authority feels, for reasons to be recorded in writing, that it is not possible to do so. In the present case, the respondents have neither setup any such case that it was not possible to provide opportunity of hearing to the assessee, nor any reasons to do so were recorded before taking the decision to transfer the case from Circle Udaipur to Circle New Delhi. The assessment proceedings under the Income Tax Act, have now become faceless, it cannot be denied that the assessee would be entitled to engage Counsel/ Advisors of his choice to defend himself even in the faceless proceedings and thus, the requirement of following the principles of natural justice cannot be evaded in a casual manne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2022 - HON'BLE MR. JUSTICE SANDEEP MEHTA AND HON'BLE MR. JUSTICE KULDEEP MATHUR For Petitioner(s) : Mr. Anjay Kothari For Respondent(s) : Mr. K.K. Bissa Order The instant writ petition has been preferred by the petitioner being aggrieved of the transfer order dated 21.11.2019 (Annexure-7), passed by the respondent Principal Commissioner of Income Tax Department, Udaipur under Section 127 of the Income Tax Act and the notices issued in pursuance thereof. The grievance of the petitioner is that by order Annexure-7, the assessment file of the petitioner has been transferred to the Deputy/ACIT, Central Circle-14, New Delhi, without providing any opportunity of hearing. Shri Anjay Kothari, learned counsel r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d (2.) Noorul Islam Educational Trust Vs. Commissioner of Income Tax reported in ( 2017) 291 CTR (SC) 230 . He, thus, urged that the impugned transfer order dated 21.11.2019 (Annexure-7) and the subsequent proceedings sought to be taken in furtherance thereof, do not stand to scrutiny as being in violation of statutory provision and so also, the principles of natural justice and hence, the same deserves to be quashed. On the other hand, Shri K.K. Bissa, learned counsel representing the respondents, placed reliance on the Division Bench judgment rendered by High Court of Madras in the case of Advantage Strategic Consulting (P.) Ltd. Vs. Principal Commissioner of Income Tax, Chennai reported in [2021] 430 ITR 1 (Madras) , and urged that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case from Circle Udaipur to Circle New Delhi. Notwithstanding the fact that the assessment proceedings under the Income Tax Act, have now become faceless, it cannot be denied that the assessee would be entitled to engage Counsel/ Advisors of his choice to defend himself even in the faceless proceedings and thus, the requirement of following the principles of natural justice cannot be evaded in a casual manner. In the case of Advantage Strategic Consulting (P) Ltd. (supra), relied upon by counsel Shri Bissa, the factual situation was totally different because transfer had been made from one Circle to another in the same city. Furthermore, during pendency of the proceedings, the assessment order had been passed. In that situation, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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