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2023 (10) TMI 1341 - AT - Income TaxNon-quoting computer-generated DIN in the body of impugned orders - whether such legal ground raised first time before the Tribunal can be admitted?' more specifically when it was not raised before the first appellate authority but the subject matter of impugned orders assailed against - HELD THAT:- Admittedly no new facts are required to be investigated or verified for this purpose, therefore such being a bald legal ground requiring no examination of facts a fresh, in our considered view deserves admission in the light of ratio laid down in 'CIT vs. National Thermal Power Company Ltd.' [1996 (12) TMI 7 - SUPREME COURT] and 'Gedore Tools Pvt Ltd. vs. CIT' [1999 (2) TMI 55 - DELHI HIGH COURT]. After due consideration of assessee's plea and submission, we are satisfied that, omission to raise legal ground while filing present appeals were neither wilful nor unreasonable, for the reason we deem it fit to admit the same in the light of judicial precedents laid in 'Jaora Sugar Mills Pvt. Ltd v CIT' [1979 (8) TMI 34 - MADHYA PRADESH HIGH COURT], and 'CIT v Western Rolling Mills Pvt. Ltd.' [1984 (9) TMI 19 - BOMBAY HIGH COURT] and 'Jute Corporation of India Ltd. v CIT' [1990 (9) TMI 6 - SUPREME COURT] and 'Ahmedabad Electricity Co. Ltd. v CIT' [1992 (4) TMI 29 - BOMBAY HIGH COURT] ergo same stands admitted. Validity of orders issued without DIN - We find this issue is no-more res-integra by the ratio in 'Ashok Commercial Enterprises vs. ACIT' [2023 (9) TMI 335 - BOMBAY HIGH COURT] wherein their lordships have categorically held that, the communication of orders without quoting DIN therein are to be treated as invalid and deemed never to have been issued. intimation of DIN by separate letters communicated within 15 days of issuance of former DIN less communication would be valid only if, former DIN less communication is issued incorporating therein the reason for issue of such DIN less communication in terms of para 3(i) to 3(v) [as applicable] alongwith the Number & date of obtaining written approval of the Chief Commissioner/Director General of Income-Tax in a specified format, and not otherwise. In the present bunch of appeals we note that, the impugned orders were subject matter of DIN compliance; however same are found communicated without mentioning or quoting therein (1) computer-generated DIN and (2) reasons and approval therefor. Thus impugned orders were communicated in violation of Para-2 & Para-3 of CBDT Circular (supra), hence rendered invalid as if it has never been issued, therefore ceases to have any effect in the eyes of law as non-est.
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