BBC WORLD DISTRIBUTION LTD.,NEW DELHI vs. DDIT, NEW DELHI

ITA 846/DEL/2014Status: DisposedITAT Delhi18 February 2020AY 2010-112 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The Tribunal dismissed the appeals as withdrawn based on the assessee's request. This was due to the assessee invoking the Mutual Agreement Procedure (MAP) under the Double Taxation Avoidance Agreement (DTAA).

What were the facts?

The assessee company, M/s. BBC World Distribution Ltd., filed appeals before the ITAT for assessment years 2010-11 and 2011-12. The assessee later requested to withdraw these appeals.

What were the issues?

The primary issue was the withdrawal of appeals by the assessee after invoking the Mutual Agreement Procedure (MAP) under the DTAA.

Which sections of the Income-tax Act were involved?

Not Applicable

AI-generated summary — verify with the full judgment below

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

Before: SHRI KULDIP SINGH & SHRI PRASHANT MAHARISHI

For Appellant: Shri Anmol, CA

For Respondent: Shri Satpal Gulati, CIT DR

Hearing: 10.02.2020

Date of Hearing : 10.02.2020 Date of Order : 18.02.2020

O R D E R PER BENCH : Heard : Keeping in view the request moved vide letter dated 27.11.2019 by the ld. AR for the assessee that the assessee company has invoked provisions of Article 27 of the Mutual Agreement Procedure (MAP) of the DTAA, aforesaid appeals stand dismissed as withdrawn. Order pronounced in open court on this 18th day of February, 2020. Sd/- sd/- (PRASHANT MAHARISHI) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated the 18th day of February, 2020/TS

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