XLHEALTH CORPORATION INDIA PRIVATE LIMITED,BANGALORE, KARNATAKA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 7(1)(1), BANGALURU, BENGALURU, KARNATAKA

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ITA 1520/BANG/2024Status: DisposedITAT Bangalore19 November 2025AY 2020-21Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI SOUNDARARAJAN K. (Judicial Member)3 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that the issues in appeal were resolved under the MAP. Consequently, the assessee sought withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the assessment order for AY 2020-21. During the hearing, the assessee's AR submitted that a MAP resolution had been agreed upon by the Competent Authorities of India and USA for the said AY.

What were the issues?

Whether the appeal could be dismissed as withdrawn due to a MAP resolution resolving the dispute.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SOUNDARARAJAN K.

For Appellant: Shri Dipanshu Singla, AR
For Respondent: Dr. Divya K J, CIT(DR)(ITAT), Bengaluru
Hearing: 18.11.2025Pronounced: 19.11.2025

Per Prashant Maharishi, Vice President

1.

This appeal is filed by XLHealth Corporation India Pvt. Ltd., now Amalgamated with Optum Global Solutions (India) Pvt. Ltd., (the assessee/appellant) for the assessment year 2020-21 against the assessment order passed u/s. 143(3) r.w.s. 144C(13) of the Income Tax Act, 1961 [the Act] by the Assessment Unit of the Income Tax Department [ld. AO] dated 18.6.2024.

2.

During the course of hearing, the ld. AR submitted that the appellant has received a MAP resolution agreed upon by the Competent Authorities of India and USA for AY 2020-21 dated 18.9.2025 (copy placed on record) and thus the issues in appeal have been resolved under the MAP and hence withdrawal of the appeal was sought for. In this regard, the letter dated 23.9.2025 of the appellant is filed on record. Accordingly, after hearing both the parties, the appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on this 19th day of November, 2025.

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