No Opportunity of Hearing Required for Taxpayer when Case is Transferred between AO’s within Same City u/s 127 (3): ITAT dismisses Appeal

The ITAT ruled that no opportunity of hearing is required for a taxpayer when their case is transferred between Assessing Officers (AOs) within the same city under Section 127(3) of the Income Tax Act. The appeal was dismissed on the grounds that the transfer of jurisdiction did not prejudice the taxpayer, as it remained within the same city. This ruling clarifies procedural aspects of tax administration, emphasizing that such internal transfers do not necessarily require prior notice to the taxpayer.