BBC Global News Ltd. (earlier knwon as BBC World News Ltd.), New Delhi V. DCIT, Circle- 1(1)(2), International Taxation, New Delhi

ITA 8115/DEL/2018

AI Insights

The case involved BBC Global News Ltd., which appealed against an order from the Deputy Commissioner of Income Tax, Circle 1(1)(2), International Taxation, New Delhi, for the assessment year 2015-16. Prior to the hearing, the appellant invoked Article 27 - Mutual Agreement Procedure (MAP) of the DTAA and filed an application with the UK Competent Authority. A resolution was reached under MAP, as communicated by the Central Board of Direct Taxes on November 25, 2022. Consequently, the appellant requested to withdraw the appeal, which was granted by the Tribunal.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 122187 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 22-12-2022
• Assessment Year: misc
• Appeal Filed On: 20-02-2023
• Laws Referred To: Section 90 of the Act, Article 27 of DTAA
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Double taxation relief
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI ‘FRIDAY-D’ Bench : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI KUL BHARAT, HON’BLE JUDICIAL MEMBER ITA NO. 8115/DEL/2018 (AY 2015-16) BBC GLOBAL NEWS LTD. VS. DICT, CIRCLE-1(1)2), (EARLIER KNOWN AS BBC INTERNATIONAL TAXATION, WORLD NEWS LTD.) TOWER-D, 5 TH FLOOR, 6 TH FLOOR, HINDUSTAN TIMES CIVIC CENTRE, HOUSE, KG MARG, NEW DELHI – 110 002 NEW DELHI – 110 001 (PAN: AACCBC5483H) (APPELLANT) (RESPONDENT) Appellant by : None Respondent by : Shri Sanjay Kumar, Sr. DR. Date of hearing : 23.12.2022 Date of pronouncement : 23.12.2022 ORDER PER KUL BHARAT : JM This appeal by the Assessee for the assessment year 2015-16 is directed against the Order of the Learned Deputy Commissioner of Income Tax, Circle 1(1)(2), Intl. Taxation, New Delhi. 2. None appeared on behalf of the Assessee before us at the time of hearing. However, the Ld. Authorised Signatory of the Assessee Company vide his letter dated 13.12.2022 has submitted that the assessee had earlier invoked the provisions of Article 27 – Mutual Agreement Procedure (MAP) of the DTAA and filed an application in this regard with the Competent Authority of UK on 20 th ITA NO. 8115/DEL/2018 (AY 2015-16) BBC GLOBAL NEWS LTD. VS. DCIT 2 March, 2019. It was further submitted in the aforesaid letter that Resolution under MAO has been arrived at with respect to the assessment of income of the assessee, as per the provision of Section 90 of the Act read with Article 27 of DTAA. To support this contention, a copy of communication of Resolution under MAP, dated 25 th November, 2022 issued by the Foreign Tax & Tax Research Division-I(1), Central Board of Direct Taxes, New Delhi has been filed which is placed on record. In this backdrop, the assessee wishes to withdraw its appeal for AY 2015- 16. 3. Ld. Sr. DR did not oppose the aforesaid prayer of the assessee’s authorized signatory made vide letter dated 13.12.2022. 4. In view of the above factual matrix, we deem it proper to allow the request of the assessee’s authorized signatory for withdrawal of the captioned appeal and the same is dismissed as withdrawn. 5. Resultantly, the captioned appeal is dismissed. Order pronounced in the Open Court on 23 rd December, 2022. Sd/- Sd/- (G.S. PANNU) (KUL BHARAT) PRESIDENT JUDICIAL MEMBER Date: 23.12.2022 SR BHATNAGAR Copy forwarded to: - 1. Appellant. 2. Respondent. 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar