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TMI Blog2023 (1) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... herever it is possible to do so. If the authority proposes to dispense with the opportunity of hearing, the statute states that reasons have to be recorded for not providing such an opportunity. On perusal of the order impugned in the writ petition dated 29th June, 2021, we find that no such reasons have been recorded by the authority for dispensing with the opportunity of personal hearing as no show cause notice was issued to the assessee prior to order of transfer. In any event, the learned Single Bench was of the opinion that the appellant had made out a prima facie case for entertaining the writ petition. But, however, if the assessment proceedings are to be proceeded by the assessing authority at Kanpur, then the writ petition itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be passed by the Principal Commissioner of Income Tax 5, Kolkata in terms of the above direction. - M.A.T. No.2029 of 2022 with I.A. No.CAN 1 of 2022 - - - Dated:- 20-1-2023 - HON BLE MR. JUSTICE T. S. SIVAGNANAM AND HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellant : Mr. J. P. Khaitan, Sr. Adv., Ms. Debanjana De. For the Respondents : Ms. Smita Das De. JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal is directed against the order dated 24th November, 2022 passed by the learned Single Bench in W.P.A. No.25453 of 2022. The learned Single Bench had entertain the writ petition, directed the respondents to file affidavit-in-oppositi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant to the order dated 29th July, 2021 is vitiated on account of failure to follow the mandatory procedure under Section 127 of the Act in and by which the assessee is entitled to an opportunity of being heard before the assessment jurisdiction is transferred to the file of a different assessing officer. In fact, this submission has been noted by the learned Single Bench in the impugned order. 4. The order impugned in the writ petition dated 29th July, 2021 states that consequent to search and survey operation conducted in the case of the appellant, it has been proposed to transfer the jurisdiction of the case from Assistant Commissioner of Income Tax / Deputy Commissioner of Income Tax, Circle 13(1), Kolkata to Deputy Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity of hearing, the statute states that reasons have to be recorded for not providing such an opportunity. On perusal of the order impugned in the writ petition dated 29th June, 2021, we find that no such reasons have been recorded by the authority for dispensing with the opportunity of personal hearing as no show cause notice was issued to the assessee prior to order of transfer. 7. In any event, the learned Single Bench was of the opinion that the appellant had made out a prima facie case for entertaining the writ petition. But, however, if the assessment proceedings are to be proceeded by the assessing authority at Kanpur, then the writ petition itself would become infructuous. In any event, we are of the view that since no reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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