BBC.Com Ltd., New Delhi V. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

ITA 7670/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9966 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 6 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2014-2015
• Appeal Filed On: 21-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: M BARANWAL
• Keywords: Competent authority
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU, VICE PRESIDENT AND SHRI KUL BHARAT, JUDICIAL MEMBER ITA NO.7670/DEL/2017 ASSESSMENT YEAR : 2014-15 BBC. COM LIMITED, NAVEEN JHUNJHUNWALA, C/O BBC GLOBAL NEWS INDIA PRIVATE LIMITED 6 TH FLOOR, HINDUSTAN TIMES HOUSE, KASTURBA GANDHI MARG, NEW DELHI-110001 PAN-AADCB8484B VS. DCIT, CIRCLE-1(1)(2), INTL TXN, NEW DELHI (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SH. M. BARANWAL, SR. DR DATE OF HEARING : 16.07.2021 DATE OF PRONOUNCEMENT : 16.07.2021 ORDER PER G.S. PANNU, VP : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2014-15 IS DIRECTED AGAINST THE ORDER OF DY. CIT, NEW DELHI, DATED 30.10.2017. . 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF VIRTUAL HEARING BEFORE US. THE ASSESSEES AR, VIDE EMAIL DATED 09.07.2021, HAS REQUESTED FOR ITA-7670/DEL/2017 2 WITHDRAWAL OF THE APPEAL FILED BY THE ASSESSEE AND STATED THAT RECENTLY A MUTUAL AGREEMENT PROCEDURE (MAP) RESOLUTION HAS BEEN ARRIVED AT BETWEEN THE COMPETENT AUTHORITY OF INDIA AND UNITED KINGDOM (UK) UNDER THE PROVISIONS OF SECTION 90 OF THE INCOME TAX ACT, 1961 READ WITH ARTICLE 27 OF DOUBLE TAXATION AVOIDANCE AGREEMENT ENTERED BETWEEN INDIA AND UK FOR AY 2014-15. CONSEQUENTLY, THE MAP RESOLUTION HAS BEEN ACCEPTED BY THE APPELLANT AND A CONFIRMATION HAS BEEN FILED WITH THE OFFICE OF LEARNED AO ON 19/11/2019; HENCE ASSESSEE WISHES TO WITHDRAW THIS APPEAL. 3. LEARNED SENIOR DR HAS NO OBJECTION. 4. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF THE ASSESSEE AR FOR WITHDRAWAL OF ASSESSEES APPEAL. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. ABOVE DECISION WAS PRONOUNCED ON CONCLUSION OF VIRTUAL HEARING ON 16.07.2021. SD/- SD/- (KUL BHARAT) (G.S. PANNU) JUDICIAL MEMBER VICE PRESIDENT SH COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT BY ORDER ASSISTANT REGISTRAR