The Central Board of Direct Taxes (CBDT) on October 27, 2025, issued the notification regarding the outcome reached under Mutual Agreement Procedure (MAP) in cases where appeal is pending in the office of Commissioner of Income Tax (Appeals) (CIT-A).
The following has been stated namely: -
• Many taxpayers who filed MAP applications under Rule 44G still have related appeals pending before the CIT (A).
• Under Rule 44G(8), once a MAP resolution is reached, taxpayers must inform the Competent Authority (CA) and provide proof of withdrawal of the appeal.
• However, no specific procedure exists for CIT (A) to handle withdrawal requests when appeals are still pending.
• CIT (A) is now requested to issue an intimation confirming acceptance of withdrawal of the appeal (or relevant grounds) when taxpayers submit such requests after a MAP resolution.
• This intimation from CIT (A) will serve as valid proof of withdrawal for implementing the MAP resolution as required under Rule 44G(8).
[Notification No. 500/06/2025-APA-I(c)]
