Vivek Kumar Goenka v. The Principal Commissioner Of Income Tax(Central),Kolkata & Ors

30.3.2023 ks WPA 5717 of 2023 sl. 12 Vivek Kumar Goenka Vs The Principal Commissioner of Income Tax(Central),Kolkata & Ors. Mr. Avra Mazumder,Mr. Suman Bhowmik,Mr. Samrat Das … For the Petitioner.Mrs. Smita Das De … 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-3 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. Mrs. Das De, 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 she 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. She 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 being WPA5717 is disposed of by directing the respondentauthority concerned to provide relevant documents tothe petitioner indicating the basis for taking suchorder of transfer of the petitioner’s file and to provideopportunity to file further objection, if such material issupplied and also to give opportunity of personalhearing to the petitioner, within eight weeks from thedate of communication of this order. In case thepetitioner is able to satisfy the respondent authorityconcerned, in course of personal hearing, in that eventthe respondent authority concerned shall revoke itsorder of transfer under Section 127 of the Income TaxAct, 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. )