ITAT Mumbai Set Aside Order for Failure to Hear AO in Section 248 Appeal

ITO Vs Bennett Coleman & Co Ltd (ITAT Mumbai)

The Mumbai Bench of the Income Tax Appellate Tribunal examined an appeal challenging the order of the Commissioner (Appeals) passed under section 248 of the Income-tax Act, 1961, concerning denial of relief from tax deduction at source on a foreign remittance of ₹87,20,271. At the hearing, the Revenue raised a preliminary objection that the Commissioner (Appeals) had decided the matter without granting an opportunity of hearing to the Assessing Officer, which was asserted to be mandatory under section 250. The Revenue argued that

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