M/S. BBC WORLD NEWS LTD.,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 601/DEL/2016Status: DisposedITAT Delhi24 July 2020AY 2012-134 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 considered the assessee's application for withdrawal of appeals. The Revenue had no objection to the withdrawal. Therefore, the Tribunal dismissed the appeals as withdrawn.

What were the facts?

The assessee, BBC World News Limited, filed a bunch of appeals against orders passed under section 143(3) of the Income Tax Act for assessment years 2004-05 to 2012-13. The assessee later moved an application to withdraw these appeals.

What were the issues?

The primary issue was whether the assessee's appeals should be withdrawn due to the finality of Mutual Agreement Procedure (MAP) proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH, ‘D’, NEW DELHI

Before: MS. SUSHMA CHOWLA & SH. N.K. BILLAIYA

For Appellant: Shri Abhishek Tilak &, Shri Gopal Agarwal, CA
Hearing: 20.07.2020Pronounced: 24.07.2020

Heard together (7 matters)

ITA No.601/Del/2016
ITA No.5812/Del/2010
ITA No.200/Del/2012
ITA No.6171/Del/2012
ITA Nos.1908/Del/2011
ITA No.845/Del/2014
ITA No.355/Del/2015

Read from the judgment's own cause title. This page is filed under one of them.

आदेश आदेश / ORDER आदेश आदेश

PER BENCH This bunch of appeals filed by the assessee are against separate orders of the Assessing Officer, New Delhi relating to assessment years 2004-05 to 2012-13 against the order passed under section 143(3) of the Income Tax Act, 1961 (in short referred to as the Act).

2.

The Ld. AR for the assessee has moved an application for withdrawal of all present appeals filed by it. The Ld. AR for the assessee pointed out that Mutual Agreement Procedure (in short ‘MAP’) proceedings were initiated in case of the assessee and have attained finality on 26.02.2020. It was further pointed out that the assessee has accepted the MAP proceedings and consequent thereto, the assessee desires to withdraw the present appeals.

3.

The Ld. DR for the Revenue has no objection to the withdrawal of the said appeals.

4.

We have heard the rival contentions and perused the record.

Considering the application of the assessee, we dismiss the present bunch of appeals as withdrawn.

5.

In the result, this bunch of appeals are dismissed as withdrawn.

Order pronounced in the open court on 24th day of July 2020.

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