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2023 (9) TMI 1408 - ITAT KOLKATAValidity of assessment order passed manually without mentioning DIN in its body - HELD THAT:- As assessment order and its computation sheet have been passed manually and all the three documents namely, the assessment order, computation sheet and notice of demand u/s. 156, do not contain DIN in their body, as the relevant box is left blank. Further, an intimation has been sent about DIN in respect of the impugned assessment order which is much later, after the date of assessment order. Fact in this respect is that assessment order is dated 22.04.2022 and the intimation letter about the DIN is dated 18.01.2023 which has been issued on 08.02.2023. As relying on BRANDIX MAURITIUS HOLDINGS LTD. [2023 (4) TMI 579 - DELHI HIGH COURT], ASHOK COMMERCIAL ENTERPRISES [2023 (9) TMI 335 - BOMBAY HIGH COURT] and TATA MEDICAL CENTRE TRUST [2022 (7) TMI 1334 - ITAT KOLKATA] we hold that the impugned assessment order is invalid and is deemed to have never been issued as per para 4 of the CBDT Circular since it is not in conformity with the same. In respect of observation of registry about the inordinate delay in filing of the present appeal before the Tribunal, the reasons stated by the assessee are directly linked to the issue relating to DIN and its intimation to the assessee by which the assessment order was made available to it, only on 16.03.2023. Considering this fact, we condone the delay as observed by the registry. Accordingly, ground no. 1 taken by the assessee is allowed.
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