2021 (7) TMI 1484

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....tax at source from a payment, equivalent to Rs 87,20,271 made to Intelsat Global Sales and Marketing Ltd-an entity fiscally domiciled in the UK. 2. When this appeal was called out for hearing, learned Departmental Representative raised a preliminary objection. He submitted that this is a case in which the learned CIT(A) has passed his order without affording an opportunity of hearing to the Assessing Officer, as is mandatory under section 250 of the Act, and as such, the proceedings before the CIT(A) are vitiated in law. He submits that neither the assessee approached the Assessing Officer concerned for determination of tax withholding liability nor the assessee even allowed him to present his case before the CIT(A). The very authority w....

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....Assessing Officer's determination of tax withholding liability from the foreign remittance as a precondition for availing the appellate remedy, is no longer good law. As for the Assessing Officer being given an opportunity of hearing, no matter how desirable that be, the requirement of section 250 (1) is that the "Assessing Officer against whose order the appeal is preferred" is served the notice of hearing, and when the appeal is not against the order of an Assessing Officer, this requirement of hearing being afforded to the Assessing Officer does not come into play. It is thus not a statutory requirement to provide such opportunity of hearing to the Assessing Officer concerned, unless the appeal is against the order passed by such an Asse....