9911796707
TMI Blog2025 (1) TMI 461X X X X Extracts X X X X X X X X Extracts X X X X ..... entralised and coordinated investigation. The order also records that the centralisation is for a limited period, and once the assessment concludes as per the norms, then there would be de-centralization. The impugned order also refers to certain precedents of the Hon ble Supreme Court and the jurisdictional High Courts. The impugned order reasons that the contentions of the inconvenience raised by the assessee can always be addressed through modern technological advances, thereby obviating the necessity of extensive travel by the assessee or its representatives. The impugned order also refers to protecting the revenue s interest, which a coordinated investigation could fairly achieve. The impugned order records that all cases of Pacific Gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t considering the modus of evasion carried out by the Pacific Group, may result in a loss of revenue. Thus, the communications dated 29 December 2022 and 16 February 2023 were in the context of the fair hearings offered to the petitioner. Based on these communications, we cannot sustain any argument regarding the alleged absence of agreement between the two Commissioners. Accordingly, we are satisfied that the impugned order is not vulnerable on the two grounds alleged by the petitioner. We see no infirmity in it that warrants interference in the exercise of our extraordinary jurisdiction. - M.S. SONAK JITENDRA JAIN, JJ. For the Petitioner: Mr. Shreyas Shah. For the Respondents: Mr. Subir Kumar a/w Mr. Abhinav Palsikar and Ms. Ashita Agga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the respondents, defended the impugned order based on the reasoning reflected therein. He pointed out that there was full compliance with principles of natural justice and that the impugned order contained sufficient and cogent reasons. He pointed out that there was an agreement between two Commissioners, and this position is reflected in the documents on record, of which necessary cognisance has been taken in the impugned order. He submitted that a fair and transparent procedure was followed, and this transfer is not restricted only to the petitioner but, in all, to about 46 assessees who had transactions with the Pacific Group. He submitted that the coordinated and centralised investigation was imperative in this matter; there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners aforesaid are not in agreement, the order transferring the case may, similarly, be passed by the Board or any such [Principal Director General or] Director General or [Principal Chief Commissioner or] Chief Commissioner or [Principal Commissioner or] Commissioner as the Board may, by notification in the Official Gazette, authorise in this behalf. (3) .. (4) .. 9. Section 127 (2) thus contemplates an agreement between the two Commissioners, i.e., the Commissioner from where the proceedings are proposed to be transferred and the Commissioner of the place to where such proceedings are proposed to be transferred. The provision also contemplates granting a reasonable opportunity to the assessee to be heard in the matter wherever it is possi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich a coordinated investigation could fairly achieve. The impugned order records that all cases of Pacific Group are being assessed at Delhi in a centralised place. Consequently, there would be no good reason to exclude only the case of the petitioner-assessee. 13. At this stage, we cannot delve deeply into the arguments and counterarguments about the merits of such reasons despite Mr. Shah s persuasion. However, the charge that the impugned order is unreasoned must fail. At least prima facie, the reasons cannot be considered irrelevant or extraneous. Therefore, we find no infirmity in the impugned order on the ground that it is bereft of reasons. 14. The second contention relates to the alleged absence of agreement between the two Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by communication dated 29 December 2022, the Principal Commissioner of Income Tax-4, Mumbai, wrote to the Principal Commissioner of Income Tax (Central)-2, New Delhi, to provide evidence/documents so that the objections raised by the petitioner-assessee would be considered fairly and reasonably. 18. By response dated 16 February 2023, the Principal Commissioner of Income Tax in New Delhi clarified the matter. Reference was made to the bogus transaction allegedly undertaken by the petitioner as a service provider to the extent of Rs.1 crore during FY 2021-22. Reference was also made to the entities belonging to Pacific Group having claimed bogus expenses in their transactions with the petitioner-assessee. This communication records that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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