This is an animated gif of a man jumping out of a window. I'm not sure what the scene is from (this is actually from the IT Crowd), so I'll provide a visual description of it (just in case somebody is searching for it). The scene starts out with a man with a brown mustache who is at a board meeting. Suddenly, he stands up (in the most casual way possible) and jumps out of the window. This is a great reaction gif for whenever somebody says something online that makes you want to instantly leave the discussion.
A commentator has pointed out that this is from the British version of the IT Crowd. The guy jumping out of the window is Denholm Reynholm.