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2022 (10) TMI 1195 - ITAT DELHIStay on recovery against outstanding demands - assessee submitted that the final assessment orders passed by AO giving rise to the present demands are invalid due to non-mentioning of Document Identification Number (DIN) - HELD THAT:- DIN has not been mentioned. Therefore, as per the extant CBDT circular, referred to elsewhere in the order, such orders are to be declared as non est and never been issued. Though, we agree with learned DR that these aspects have to be thrashed out by the parties at the time of full length hearing of the appeals, however, there is good ground for grant of absolute stay on recovery of demands as prima facie case and balance of convenience are in favour of the assessee. Accordingly, we direct the Assessing Officer to stay his hands from recovery of the outstanding demand pertaining to the impugned assessment years for a period of 180 days from the date of this order or till the disposal of the appeals, whichever is earlier. As accepting assessee’s prayer, which was not opposed by learned Departmental Representative, we direct the Registry to fix the corresponding appeals for hearing on 07.02.2023, a date consented by both the parties.
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