BBC Global News Ltd., New Delhi V. DCIT (International Taxation), CIRCLE- 1(1)(2), New Delhi

ITA 395/DEL/2018

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9076 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 24 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 12-01-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANKITA MONDAL
• Keywords: Double taxation relief
• Section: 90

Judgement Text

ITA NO.395/DEL/2018 1 | P A GE IN THE INCOME TAX APPELLATE TRIBUNAL DELHI D BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI O.P.KANT, ACCOUNTANT MEMBER ITA NO.395/DEL/2018 ASSESSMENT YEAR : 2014-15 BBC GLOBAL NEWS LTD., NAVEEN JHUNJHUNWALA, BBC GLOBAL NEWS INDIA PVT.LTD., 6 TH FLOOR, HINDUSTAN TIMES HOUSE, KASTURBA GANDHI MARG, NEW DELHI-110001. PAN-AACCB5483H VS DCIT(INTERNATIONAL TAXATION), CIRCLE-1(1)(2), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY MS. ANKITA MONDAL, CA RESPONDENT BY SH. BHASKAR GOSWAMI, CIT DR DATE OF HEARING 2 7 .07.2021 DATE OF PRONOUNCEMENT 0 6 .08.2021 ORDER PER KUL BHARAT, JM : THIS APPEAL FILED BY THE ASSESSEE FOR THE ASSESSMEN T YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF LD. DCIT, CIRCLE-1(1) (2), INTERNATIONAL TAXATION, NEW DELHI AND DIRECTION OF DISPUTE RESOLUTION PANEL -1, NEW DELHI DATED 26.09.2017. AN APPLICATION HAS BEEN FILED ON BEHAL F OF THE ASSESSEE DATED 26.07.2021 SEEKING WITHDRAWAL OF APPEAL. THE CONTE NTS OF THE APPLICATION ARE REPRODUCED AS UNDER FOR READY-REFERENCE:- THE APPELLANT IS A NON-RESIDENT COMPANY INCORPORAT ED UNDER LAWS OF THE UNITED KINGDOM (UK) AND IS ENGAGED IN RUNNING AND OPERATING THE BBC WORLD NEWS CHANNEL (THE CHANNEL), WHICH IS A 24 H OURS STANDARD ENGLISH LANGUAGE INTERNATIONAL NEWS AND INFORMATION CHANNEL AND FORMS PART OF THE GLOBAL OPERATIONS OF THE APPELLANT. TH E APPELLANT IS A TAX RESIDENT OF UK WITHIN THE MEANING OF ARTICLE 4 OF T HE DOUBLE TAXATION ITA NO.395/DEL/2018 2 | P A GE AVOIDANCE AGREEMENT ENTERED BETWEEN INDIA AND THE U K (THE DTAA) AND IS ELIGIBLE TO BE GOVERNED BY PROVISIONS OF THE DTA A TO THE EXTENT SAME ARE MORE BENEFICIAL VIS--VIS PROVISIONS OF INCOME TAX ACT, 1961 (THE ACT). IT IS SUBMITTED THAT THE APPELLANT HAD EARLIER INVO KED PROVISIONS OF ARTICLE 27-MUTUAL AGREEMENT PROCEDURE (MAP OF THE DTAA AND FILED AN APPLICATION IN THIS REGARD WITH THE COMPETENT AUTHO RITY OF UK ON 16 FEBRUARY 2018. IT IS RESPECTFULLY SUBMITTED THAT A RESOLUTION UNDE R MAP HAS BEEN ARRIVED AT WITH RESPECT TO THE ASSESSMENT OF INCOME OF THE APPELLANT, AS PER THE PROVISIONS OF SECTION 90 OF THE ACT READ WI TH ARTICLE 27 OF DTAA. THE COPY OF RESOLUTION UNDER MAP AND A SUBSEQUENT C LARIFICATION ON THE RESOLUTION, DATED 14 NOVEMBER 2019 AND 24 FEBRUARY 2020 RESPECTIVELY, ISSUED BY THE LEARNED ASSESSING OFFICER OF CIRCLE 1 (1)(2), INTERNATIONAL TAXATION, IS ENCLOSED FOR YOUR KIND REFERENCE AND R ECORD (ENCLOSED AS ANNEXURE-A & B). IT IS SUBMITTED THAT THE ENCLOSED RESOLUTION HAS BE EN ACCEPTED BY THE APPELLANT AND A CONFIRMATION HAS BEEN FILED WITH TH E OFFICE OF THE LD.AO. THE COPY OF SAID LETTER FILED BY THE APPELLANT HAS BEEN ENCLOSED FOR YOUR KIND REFERENCE AND RECORD (ENCLOSED AS ANNEXURE-C). 2. CONSIDERING THE SUBMISSIONS MADE IN THE APPLICATION SEEKING WITHDRAWAL OF THE APPEAL, THE ASSESSEE IS PERMITTED TO WITHDRA W THE APPEAL HENCE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRT UAL HEARING IN THE PRESENCE OF BOTH THE PARTIES ON 06 TH AUGUST, 2021. SD/- SD/- (O.P.KANT) (KUL BHARAT) ACCOUNTATN MEMBER JUDICIA L MEMBER ITA NO.395/DEL/2018 3 | P A GE *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI