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

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ITA 7670/DEL/2017Status: DisposedITAT Delhi16 July 2021AY 2014-152 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.

What were the facts?

The assessee requested to withdraw their appeal for AY 2014-15, citing a Mutual Agreement Procedure (MAP) resolution reached between India and the UK. The assessee had previously filed a confirmation of this resolution with the AO.

What were the issues?

The primary issue was whether the assessee's appeal could be withdrawn due to a subsequent MAP resolution. The validity of the MAP resolution under Section 90 of the Income Tax Act was also implicitly considered.

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 BENCH ‘A’: NEW DELHI

Before: SHRI G.S. PANNU & SHRI KUL BHARAT

Hearing: 16.07.2021Pronounced: 16.07.2021

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 assessee’s AR, vide email dated 09.07.2021, has requested for

2 ITA-7670/Del/2017

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