Heard Sri Shubham Agrawal, Advocate on behalf of the assessee and Sri Shambhu Chopra, Advocate on behalf of the Department.  

Counsel for the assessee has pressed this appeal only with reference to one question of law, namely, that while making an order under Section 127 of the Income Tax Act for transfer of the assessment proceedings, even in cases where transfer is effected within the city/ward, the order is required to be communicated. Since in the facts of the case the order of transfer had not been communicated to the assessee, the assessment proceedings by the transferred assessee officer are bad.  

We have examined the order of the Tribunal. We find that the Tribunal in paragraph 38 of the order has reproduced the provisions of Section 127 of the Income Tax Act and having regard to the sub-section (3) it has been rightly recorded that in the matter of transfer of assessment proceedings from one assessing officer to another assessing officer, situate in the same city, locality or place, no opportunity of hearing is required to be given to the assessee concerned.  

We may record that such orders of transfer have been held to be administrative orders right up to the Apex Court. It has also been laid down by the Apex Court that in respect of such orders of transfer covered by Section 127(3) neither any opportunity of hearing is required to be afforded to the assessee nor reasons are required to be recorded. Reference-Kashiram Agarwala vs. Union of India and others; (1965) 56 ITR 14.  

We find that the Tribunal has taken note of the judgments applicable on the subject.   So far as the communication of the order of transfer is concerned, we are of the opinion that once the petitioner has participated in the proceedings before the transferred assessing officer, it is to be presumed that he had full knowledge of the order of transfer. Therefore, the plea that there is no formal communication of the order of transfer is neither here nor there.  

In our opinion no question of law arises in the present Income Tax Appeal.   For the reasons recorded above, the present appeal is dismissed. We approve the order of the Tribunal. No other ground has been pressed before us.  

Order Date :- 1.4.2015  

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