BBC GLOBAL NEWS LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), CIRCLE- 1(1)(2), NEW DELHI

PDF · subscribers
ITA 395/DEL/2018Status: DisposedITAT Delhi06 August 2021AY 2014-153 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal permitted the assessee to withdraw the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee, a non-resident company from the UK, appealed an order from the DCIT. The assessee later filed an application seeking withdrawal of the appeal.

What were the issues?

The primary issue was whether the appeal should be withdrawn based on a resolution reached under the Mutual Agreement Procedure (MAP) of the India-UK DTAA.

Which sections of the Income-tax Act were involved?

Section 90

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “D” BENCH: NEW DELHI

Before: SHRI KUL BHARAT & SHRI O.P.KANT

For Appellant: Ms. Ankita Mondal, CA
Hearing: 27.07.2021Pronounced: 06.08.2021

ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment 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 behalf of the assessee dated 26.07.2021 seeking withdrawal of appeal. The contents of the application are reproduced as under for ready-reference:-

“The appellant is a non-resident company incorporated 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 hours standard English language International News and Information Channel and forms part of the global operations of the Appellant. The Appellant is a tax resident of UK within the meaning of Article 4 of the Double Taxation 1 | P a g e Avoidance Agreement entered between India and the UK (‘the DTAA’) and is eligible to be governed by provisions of the DTAA to the extent same are more beneficial vis-à-vis provisions of income Tax Act, 1961 (‘the Act’). It is submitted that the Appellant had earlier invoked 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 16 February 2018. It is respectfully submitted that a resolution under 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 with Article 27 of DTAA. The copy of resolution under MAP and a subsequent clarification 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 record (enclosed as Annexure-A & B). It is submitted that the enclosed resolution has been accepted by the Appellant and a confirmation has been filed with the 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 withdraw the appeal hence, the appeal of the assessee is dismissed as withdrawn.

3.

In the result, the appeal of the assessee is dismissed.

Above decision was pronounced on conclusion of Virtual Hearing in the presence of both the parties on 06th August, 2021.

More judgments on Section 90

All 1,075 judgments and leading authorities on Section 90 →

Recent GST High Court judgments

Search GST case law →