9911796707
TMI Blog2023 (2) TMI 866X X X X Extracts X X X X X X X X Extracts X X X X ..... have perused the affidavit filed in support of the application for condonation of delay and we are satisfied that sufficient cause have been shown in preferring the instant appeal. Hence, the delay in filing the appeal is condoned and the application for condonation of delay being CAN 1 of 2023 is allowed. 2. This intra-Court appeal is directed against the order dated 24th November, 2022 passed by the learned Single Bench in W.P.A. No.25454 of 2022. The learned Single Bench had entertain the writ petition, directed the respondents to file affidavit-in-opposition after noting the submissions made by the learned Advocate for the appellant. The order reads as follows:- "Heard learned advocates appearing for the parties. I find in this ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing 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. 5. 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 Income Tax, Central Circle 1, Kanpur, it is the submission of the appellant that no search and survey operations were conducted on the appellant. Ms. Smita Das De, learned senior standing counsel appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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. 8. 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 have been recorded by the authority for dispensing with the opportunity of being heard, we find that there are no such reasons to do so. Therefore, the authority is bound to issue notice to the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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