9911796707
TMI Blog2025 (3) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... Undisputedly, the assessee is a foreign company which is a resident of Singapore and appears to be covered under the provisions of DTAA.
Since the facts and incidental issues raised by the assessee has neither been placed before the concerned AO nor considered in the absence thereof, we deem it apposite not to enter into the examination of substantial question of income received for Maintenance, Repair, and Overhaul (MRO) services rendered outside India inasmuch as the notice u/s 148A (b)
requiring the assessee to provide relevant information and satisfactory explanation appears to have not been received by the assessee.
Thus, we remit the matter to the stage of consideration of notice u/s 148A (b) of the Act. X X X X Extracts X X X X X X X X Extracts X X X X ..... Act") dated 31.03.2023 was issued by the Respondent (hereinafter referred as "Revenue") alleging that the information available suggests that income chargeable to tax for the Assessment Year (AY) 2019-20 has escaped assessment within the meaning of section 147 of the Act. The relevant information was enclosed as Annexure-A to the said notice. The information which was flagged by the risk management strategy (High Risk Transaction) formulated by the board in accordance with explanation 1(i) to section 148 of the Act reads thus: "Annexure-A In the instant case, the following information has been flagged by the risk management strategy (High Risk Transactions) formulated by the Board in accordance with Explanation 1(i) to Section 148 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer (hereinafter referred as "AO") passed an order under section 148A (d) of the Act dated 03.05.2023 observing, inter alia, that during the year under consideration the assessee had received a sum of Rs. 40, 14, 48, 223/- on account of FTS/FIS from M/s Spicejet limited on which TDS was not deducted by the Indian Payer even though the consideration, received by the non-resident assessee, is income which is chargeable to tax in India. It was observed that the assessee had not filed any ITR for the relevant AY suggesting income chargeable to tax for the relevant AY has escaped assessment. The order proceeded on the premise that despite service of notice under section 148A (b) of the Act dated 31.03.2023, no response till such date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r any credentials in the IT Portal apart from not having received any communication whatsoever at Singapore. It is also claimed that only the notice dated 17.02.2025 under section 142 (1) of the Act was served upon the assessee at Singapore. Apart from alleging violation of Principles of Natural Justice inhering in taxing statutes, even on merits it was urged that the revenue has proceeded with the assessment proceedings without having the benefit of the agreement executed between the assessee and M/s Spicejet Limited. That apart, it is claimed that the Maintenance, Repair and Overhaul services (hereinafter referred as "MRO services") carried out outside India during the FY 2018-19 and the remittances received thereon, cannot become subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the remittances received by the assessee are not FTS/FIS was upon the assessee which it should have discharged at the relevant time. Having not complied with the provisions of the Act, he contends that the assessee cannot seek intervention by way of a petition under Article 226 of the Constitution of India, on the grounds of violation of Principles of Natural Justice. 9. Having heard learned counsel for the parties we find that the revenue has not been able to demonstrate that the impugned notice under section 148A (b); impugned order under section 148A (d) and impugned notice under section 148 of the Act were ever served upon the assessee at its registered office at Singapore. The fact that the assessee has no Permanent Account Numb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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