AMRENDRA SINGH THAKUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1

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WPT/26/2024HC ChhattisgarhCGHC01006574202427 February 2024Author: HON'BLE SHRI JUSTICE NARENDRA KUMAR VYAS2 pages
AI SummaryRemanded

What did the High Court hold?

The High Court noted that the respondents were ready to provide the petitioner with an opportunity of hearing. Consequently, the Court held that the impugned order dated September 20, 2023, had lost its significance, rendering further adjudication on the petition unnecessary at that stage. The Court directed the respondents to decide the petitioner's case after affording him an opportunity of hearing, without being influenced by any prior observations made by the transferring authority or by the Court itself. The petition was disposed of with this observation. No specific finding was given on the merits of the transfer order itself, as the matter was resolved procedurally.

What were the facts?

The petitioner, Amrendra Singh Thakur, filed a writ petition before the High Court of Chhattisgarh, Bilaspur. The petition challenged an order dated September 20, 2023, passed by the Principal Commissioner of Income Tax-1, Raipur, under Section 127 of the Income Tax Act, 1961. This order transferred the petitioner's case from Raipur to the jurisdiction of the DCIT/ACIT, Central Circle-Gwalior, stationed at Bhopal. The respondents, represented by counsel, stated their readiness to provide the petitioner with an opportunity for a hearing.

What were the issues?

1. Whether the impugned order dated 20.09.2023, transferring the petitioner's case from Raipur to Gwalior/Bhopal under Section 127 of the Income Tax Act, 1961, is legally sustainable? Assessee's Contention: The petitioner challenged the transfer order. The specific grounds for challenge are not detailed in the judgment. Revenue's Contention: The learned counsel for the respondents submitted that they are ready to provide an opportunity of hearing to the petitioner. No other arguments were recorded for the revenue.

Which sections of the Income-tax Act were involved?

Section 127

AI-generated summary — verify with the full judgment below

NAFR HIGH COURT OF CHHATTISGARH, BILASPUR WPT No. 26 of 2024 Amrendra Singh Thakur S/o Shri Pradeep Singh Aged About 42 Years R/o House No. D-212, Ward No. 6, Krishna Vihar Colony, Raigarh 496001, District : Raigarh, Chhattisgarh ---- Petitioner Versus

1.

Principal Commissioner of Income Tax-1 Central Revenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh

2.

Chief Commissioner of Income Tax Central Revenue Building, Civil Lines, Raipur, District : Raipur, Chhattisgarh

3.

Principal Commissioner Of Income Tax (Central) Arera Hills, Bhopal, Madhya Pradesh

4.

DCIT /ACIT Income Tax Central Circle Gwalior Stationed At Bhopal, Madhya Pradesh ---- Respondents For Petitioner : Mr. Neelabh Dubey, Advocate For Respondents : Mr. Ajay Kumrani, Adovcate on behalf of Mr. Amt Chaudhari, Advocate Hon'ble Shri Justice

Narendra Kumar Vyas

Order on Board 28.02.2024

1.

This petition has been filed by the petitioner against order dated 20.09.2023 (Annexure P/1) passed by the Principal Commissioner of Income Tax, Raipur -1 under Section 127 of the Income Tax Act, 1961 by which the case of the petitioner has been transferred from Raipur to the jurisdiction of DCIT/ACIT- Central Circle- Gwalior at Bhopal.

2.

At the very outset, learned counsel for the respondents would submit that they are ready to give opportunity of hearing to the petitioners.

3.

Since the respondents are ready to give opportunity of hearing to the petitioners, therefore, the impugned order dated 20.09.2023 (Annexure P/1) passed by the Principal Commissioner of Income Tax, Raipur-1 under Section 127 of the Income Tax Act, 1961 has lost his significance, as such, nothing is required to be adjudicated in this petition at this stage.

4.

The respondents are directed to decide the case of the petitioners after giving opportunity of hearing to the petitioners without being influenced by any of the observations made by the authority while passing the order dated 20.09.2023 or by this Court.

5.

With this observation, the instant petitions are disposed of. (Narendra Kumar Vyas) Judge Bhumika

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