XL HEALTH CORPORATION INDIA PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-7(1)(1), BANGALORE

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ITTPA 902/BANG/2022Status: DisposedITAT Bangalore24 April 2025AY 2018-192 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 noted that the assessee had received a MAP resolution agreed upon by the competent authorities for AY 2017-18 and 2018-19, in accordance with Rule 44G(6) of the Income-tax Rules, 1962. The assessee expressed its intention to accept this resolution and consequently requested the withdrawal of its appeals. The learned DR for the Revenue agreed with the assessee's submission. In light of this mutual agreement and the assessee's request to withdraw the appeals due to the MAP resolution, the Tribunal decided to dismiss the appeals as withdrawn. No specific findings were made on the merits of the original assessment orders or the DRP's directions, as the appeals were disposed of on a procedural basis.

What were the facts?

The assessee, XL Health Corporation India Pvt. Ltd., filed appeals before the Income Tax Appellate Tribunal (ITAT) against the final assessment orders for Assessment Years (AY) 2017-18 and 2018-19. These orders were passed by the Assessing Officer (AO) under Section 143(3) read with Sections 144C(13) and 144B of the Income-tax Act, 1961, pursuant to directions from the Dispute Resolution Panel (DRP). The appeals challenged the DRP's orders dated 27.01.2022 and 14.06.2022 respectively. During the proceedings, the assessee submitted a letter dated 13.01.2025, indicating that a Mutual Agreement Procedure (MAP) resolution had been agreed upon by the competent authorities for both AYs, in accordance with Rule 44G(6) of the Income-tax Rules, 1962. The assessee proposed to accept this MAP resolution and requested withdrawal of the appeals. The Departmental Representative (DR) agreed to this request.

What were the issues?

1. Whether the assessee's appeal is maintainable in light of the Mutual Agreement Procedure (MAP) resolution agreed upon by the competent authorities for AY 2017-18 and 2018-19, and if the assessee is entitled to withdraw the appeal based on this resolution. Assessee's contention: The assessee argued that a MAP resolution had been reached for AY 2017-18 and 2018-19, as per Rule 44G(6) of the Income-tax Rules, 1962. The assessee stated its intention to accept this resolution and therefore requested to withdraw the pending appeals before the Tribunal. The assessee relied on the communication of the MAP resolution dated 20.12.2024. Revenue's contention: The Revenue, through the learned DR, agreed with the assessee's submission and did not oppose the withdrawal of the appeals.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 144B,Section 44G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI PRAKASH CHAND YADAV

For Appellant: Shri Prathik Rath, Advocate
For Respondent: Smt. Nandini Das, CIT(DR)(ITAT), Bengaluru
Hearing: 04.04.2025Pronounced: 24.04.2025

Per Prashant Maharishi, Vice President 1. These two appeals are filed by XL Health Corporation India Pvt. Ltd. (the assessee/appellant) against the final assessment orders passed by the Assessing Officer, National Faceless Assessment Centre, Delhi (NFAC) / Assessment Unit, Income Tax Department [ld. AO] u/s. 143(3) r.w.s. 144C(13) r.w.s. 144B of the Income-tax Act, 1961 [the Act] dated 31.03.2022 & 29.7.2022 for the assessment years 2017-18 & 2018-19

IT(TP)A No.420/Bang/2024 Page 2 of 2

in pursuance of the ld. Dispute Resolution Panel’s (DRP) order dated 27.01.2022 & 14.6.2022 respectively.

2.

At the outset, the ld. counsel for the assessee invited attention to the assessee’s letter dated 13.1.2025 stating that the assessee has received MAP resolution agreed upon by the competent authorities in accordance with Rule 44G(6) of the Income-tax Rules, 1962 for AY 2017-18 and 2018-19 and assessee proposes to accept the same. In this regard communication of MAP resolution dated 20.12.2024 is filed on record. Accordingly he requested for withdrawal of the appeal. The ld. DR agreed.

3.

In view of the above, the appeals of the assessee are dismissed as withdrawn.

Pronounced in the open court on this 24th day of April, 2025. Sd/- Sd/- (PRAKASH CHAND YADAV) ( PRASHANT MAHARISHI ) JUDICIAL MEMBER VICE PRESIDENT Bangalore, Dated, the 24th April, 2025. /Desai S Murthy / Copy to: 1. Appellant 2. Respondent 3. Pr. CIT 4. CIT(A) 5. DR, ITAT, Bangalore. By order

Assistant Registrar ITAT, Bangalore.

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