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2023 (9) TMI 386 - ITAT DELHI
Validity of assessment order u/s 143(3) r.w.s 263 - no intimation of DIN for the impugned order - HELD THAT:- Intimation produced by the Revenue only informs the assessee that the impugned order is sent by speed post/mail. It is not the intimation of DIN for the impugned order. The Ld. Dy. CIT has erred in treating the DIN for intimation letter dated 31.12.2019 placed on record by the Ld. CIT-DR as DIN for the impugned order.
As gone through the CBDT Circular No. 19/2019 (F No. 225/95/2019-ITA II) o maintain audit trail of all communication, no communication shall be issued by any Income Tax Authority to the assessee or any other person on or after the 1st day of October, 2019 unless a computer generated DIN has been allotted and is duly quoted in the body of such communication.
Undoubtedly the impugned assessment order is one such communication which has been issued by the Ld. AO without allotting a computer generated DIN and duly quoting in the body of the impugned assessment order. There is thus clear violation of the specific requirement under the CBDT Circular No. 19/2019 to quote the DIN in the body of the impugned assessment order.
The case of the assessee is that the communication, namely the assessment order dated 30.12.2019 is not only without mention of DIN in the body of the order, there is no material on the record mentioning the reason for non-issuance of DIN. Furthermore, the letter of intimation of DIN dated 24.01.2020 is also not within fifteen (15) working days of the issuance of the impugned assessment order dated 30.12.2019. There is thus violation of the mandate enshrined of the CBDT Circular No. 19/2019 dated 14.08.2019. Therefore, the consequence mentioned in para 4 of the said Circular, namely that the impugned assessment order dated 30.12.2019 be treated as invalid and non-est in the eye of law should follow. We are in agreement with the above contentions of the assessee. Case followed BRANDIX MAURITIUS HOLDINGS LTD. [2023 (4) TMI 579 - DELHI] Assessee appeal allowed.