Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das v. Assistant Commissioner Of

13.3.2023 ks WPA 2852 of 2023 sl. 23 Giridhari Lal Goenka VsThe Principal Commissioner of Income Tax-2 & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner.Mr. Om Narayan Rai … For the Respondents. Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition challenging theimpugned order dated 29[th] November, 2022, underSection 127 of the Income Tax Act, 1961 transferringthe Income Tax File of the petitioner from Kolkata toLucknow on the ground that the same has beenpassed without providing any material to the petitioneron the basis of which such decision of transferring thefile of the petitioner has been taken and without givingany opportunity of personal hearing in spite of hisrepresentation dated 27[th] April, 2022 being AnnexureP-2 to the writ petition. Petitioner in support of hiscontention of non-providing of opportunity of personalhearing, has relied on a decision of the Hon’bleDivision Bench of this Court, dated 17[th] February,2023, in MAT 141 of 2023 with I.A. No. CAN 1 of 2023I.A. No. CAN 2 of 2023 in the case of Nouvelle AdvisoryServices Private Limited Vs. Assistant Commissioner of Income Tax, Circle 13(1), Kolkata & Ors., reported in2023(2) TMI 866-CALCUTTA HIGH COURT. Considering the facts and circumstances of thiscase as appears from record and submission of theparties I find that neither the materials as asked for bythe petitioner nor opportunity of personal hearing wasprovided to the petitioner though in this case a show-cause-notice was issued to the petitioner to fileobjection to the impugned action of transfer of thepetitioner’s file but it is the case of the petitioner thathe is not able to file any effective objection in view ofnon-providing of any materials for taking such actionof transfer against the petitioner. Mr. Rai, learned Advocate appearing for therespondents opposes this writ petition by contendingthat in this case opportunity of hearing was given tothe petitioner by way of filing objection but he couldnot produce any record to show that opportunity ofpersonal hearing was provided to the petitioner or thematerials asked for by the petitioner was provided tohim. He further submits that the effect has alreadybeen given to the impugned order of transfer dated29[th] November, 2022. Considering the facts and circumstances of thecase and the decision of the Hon’ble Division Bench ofthis Court in the case of Nouvelle Advisory Services Private Limited (supra), this writ petition is disposed ofby directing the respondent authority concerned toprovide relevant documents to the petitioner indicatingthe basis for taking such order of transfer of thepetitioner’s file and to provide opportunity to filefurther objection, if such material is supplied and alsoto give opportunity of personal hearing to thepetitioner, within eight weeks from the date ofcommunication of this order. In case the petitioner isable to satisfy the respondent authority concerned, incourse of personal hearing, in that event therespondent authority concerned shall revoke its orderof transfer under Section 127 of the Income Tax Act,1961. Till any fresh decision is taken after the personalhearing provided to the petitioner, the respondentauthority concerned shall maintain status quo withthe regard to any further proceedings. ( Md. Nizamuddin, J. )