Transfer of Income Tax File: Provide Opportunity of Personal Hearing- HC

Vivek Kumar Goenka Vs PCIT (Calcutta High Court)

HC find that neither the materials as asked for by the petitioner nor opportunity of personal hearing was provided to the petitioner though in this case a show-cause-notice was issued to the petitioner to file objection to the impugned action of transfer of the petitioner’s file but it is the case of the petitioner that he is not able to file any effective objection in view of non-providing of any materials for taking such action of transfer against the petitioner.

Mrs. Das De, learned Advocate appearing for the respondents opposes this writ petition by contending that in this case opportunity of hearing was given to the petitioner by way of filing objection but she could not produce any record to show that opportunity of personal hearing was provided to the petitioner or the materials asked for by the petitioner was provided to him. She further submits that the effect has already been given to the impugned order of transfer dated 29^th November, 2022.

Considering the facts and circumstances of the case and the decision of the Hon’ble Division Bench of this Court in the case of Nouvelle Advisory Services Private Limited (supra), this writ petition being WPA 5717 is disposed of by directing the respondent authority concerned to provide relevant documents to the petitioner indicating the basis for taking such order of transfer of the petitioner’s file and to provide opportunity to file further objection, if such material is supplied and also to give opportunity of personal hearing to the petitioner, within eight weeks from the date of communication of this order. In case the petitioner is able to satisfy the respondent authority concerned, in course of personal hearing, in that event the respondent authority concerned shall revoke its order of transfer under Section 127 of the Income Tax Act, 1961.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

Please become a Premium member. If you are already a Premium member, login here to access the full content.