BBC WORLD DISTRIBUTION LTD., NEW DELHI V. DCIT, CIRCLE- 1(1)(2), INTERNATIONAL TAXATION, NEW DELHI

ITA 4724/DEL/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0948 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 11 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-07-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Double taxation relief; Competent authority
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4724/DEL/2017 : ASSTT. YEAR : 2014-15 BBC WORLD DISTRIBUTION LTD., NAVEEN JHUNJHUNWALA C/O BBC GLOBAL NEWS INDIA PVT. LTD., UNIT NO. 301, THIRD FLOOR, SOUTHERN PARK, PLOT NO. D-2, SAKET DISTRICT CENTRE, NEW DELHI-110017 VS DCIT, CIRCLE-1(1)(2), INTL. TAXATION, NEW DELHI-110002 (APPELLANT) (RESPONDENT) PAN NO. AA CCB7999Q ASSESSEE BY : SH. SIDDHESH CHOUGULE, ADV. REVENUE BY : SH. UMESH TAKYAR, SR. DR DATE OF HEAR ING: 06 . 07 .20 2 1 DATE OF PRONOUNCEMENT: 06.07 .20 2 1 ORDER PER AMIT SHUKLA, JUDICIAL MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER PASSED BY THE AO U/S 144C(13)/143(3) DATE D 26.05.2017. 2. DURING THE COURSE OF HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS THE INSTRUCTION TO W ITHDRAW THIS APPEAL AND GAVE IN WRITING AS UNDER: RESPECTED MEMBERS, THIS IS IN CONNECTION WITH THE APPEAL FILED BY THE APPELLANT ORIGINALLY BEFORE THE A BENCH OF THE IT AT FOR ITA NO. 4724/DEL/2017 BBC WORLD DISTRIBUTION LTD. 2 ASSESSMENT YEAR 2014-15. IN THIS REGARD, THE APPELL ANT WISHES TO SUBMIT, AS UNDER: THE APPELLANT IS A COMPANY INCORPORATED UNDER THE APPLICABLE LAWS OF UNITED KINGDOM (UK). THE APPEL LANT HAS BEEN GRANTED BY BBC GLOBAL NEWS LTD. (EARLIER KNOWN AS BBC WORLD LTD. / BBC WORLD NEWS LTD. / BBCGN), THE GLOBAL DISTRIBUTION RIGHTS OF THE BBC WORLD NEWS CHANNEL (THE CHANNEL). THE CHANNEL IS AN INTERNATIONAL 24 HOUR STANDARD NEWS AND INFORMATION CHANNEL AND IS OWNED BY BBCGN. THE APPELLANT IS A T AX RESIDENT OF UK WITHIN THE MEANING OF ARTICLE 4 OF T HE DOUBLE TAXATION AVOIDANCE AGREEMENT ENTERED BETWEEN INDIA AND THE UK (THE DTAA) AND IS ELIGIBLE TO BE GOVERNED BY PROVISIONS OF THE DTAA TO THE EXTENT SA ME ARE MORE BENEFICIAL VIS--VIS PROVISIONS OF THE INC OME TAX ACT, 1961 (THE ACT). IT IS SUBMITTED THAT THE APPELLANT HAD EARLIER INVO KED PROVISIONS OF ARTICLE 27 - MUTUAL AGREEMENT PROCEDU RE (MAP) OF THE DTAA AND FILED AN APPLICATION IN THI S REGARD WITH THE COMPETENT AUTHORITY 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 S ECTION 90 OF THE ACT READ WITH ARTICLE 27 OF DTAA. THE COP Y OF RESOLUTION UNDER MAP, DATED 14 NOVEMBER 2019 ISSUED BY DEPUTY COMMISSIONER OF INCOME-TAX., INTERNATIONA L TAXATION, CIRCLE 1(1)(2), NEW DELHI [LD. AO] IS E NCLOSED FOR YOUR KIND REFERENCE AND RECORD (ENCLOSED AS ANNEXURE A). IT IS SUBMITTED THAT THE ENCLOSED RESOLUTION HAS BE EN ACCEPTED BY THE APPELLANT AND A CONFIRMATION HAS BE EN FILED WITH THE OFFICE OF THE LD. AO, THE COPY OF SA ID LETTER FILED BY THE APPELLANT HAS BEEN ENCLOSED FOR YOUR K IND REFERENCE AND RECORD (ENCLOSED AS ANNEXURE - B). IN THIS BACKDROP, THE APPELLANT WISHES TO WITHDRAW ITS APPEAL NO. 4724/ DEL/2017 FILED FOR ASSESSMENT YEAR 2014-15, WHICH IS PRESENTLY PENDING FOR HEARING BEF ORE YOUR HONOURS. ITA NO. 4724/DEL/2017 BBC WORLD DISTRIBUTION LTD. 3 WE REQUEST YOUR HONOURS TO KINDLY TAKE THE ABOVE ON RECORD AND OBLIGE. SHOULD YOUR HONOURS REQUIRE ANY FURTHER INFORMATION / CLARIFICATIONS, THE APPELLANT SHALL BE PLEASED TO P ROVIDE THE SAME. THANKING YOU. YOURS SINCERELY, SD/- AUTHORIZED SIGNATORY 3. THE LD. DR DID NOT OBJECT IF THE APPEAL IS DISMI SSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 06/07/2021. SD/- SD/- (DR. B. R. R. KUMAR) (AMIT SHUKLA) ACCOUNTANT MEMBER J UDICIAL MEMBER DATED: 06/07/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR