M/S. NEXTGEN HEALTHCARE INDIA PRIVATE LIMITED,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME-TAX, CIRCLE-3(1)(1),, BENGALURU

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ITA 130/BANG/2022Status: DisposedITAT Bangalore24 February 2026AY 2017-18Bench: SHRI PRASHANT MAHARISHI (Vice President), SHRI SOUNDARARAJAN K (Judicial Member)1 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Competent Authorities of India and USA arrived at a resolution regarding the assessment of the appellant's income. As per the MAP resolution, the appellant was required to withdraw the pending appeal before the ITAT.

What were the facts?

The assessee company, M/s. NextGen Healthcare India Pvt. Ltd., filed an appeal for Assessment Year 2017-18. The associated enterprise had filed an application under the Mutual Agreement Proceedings (MAP) under Article 27 of the DTAA between India and USA.

What were the issues?

Withdrawal of appeal due to resolution of dispute under Mutual Agreement Procedure (MAP).

Which sections of the Income-tax Act were involved?

Article 27 of DTAA

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. K. R. Vasudevan, Advocate
For Respondent: Dr. Divya K. J, CIT(DR)(ITAT)
Hearing: 24.02.2026Pronounced: 24.02.2026

Per Prashant Maharishi, Vice President :

1.

IT(TP)A No.130/Bang/2022 for Assessment Year 2017 – 18 filed by M/s. NextGen Healthcare India Pvt. Ltd., is requested for withdrawal by letter dated 17.02.2026 in view of the resolution of the dispute in mutual agreement procedure on 23.01.2026. The assessee has submitted as under:

IT(TP) A No.130/Bang/2022 Page 2 of 2

2.

In view of the above, the appeal of the assessee is dismissed as withdrawn.

3.

In the result, appeal of the assessee is dismissed as withdrawn.

Pronounced in the open court on the date mentioned on the caption page.

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