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2023 (8) TMI 96 - BOMBAY HIGH COURTAssessment Order communicated without quoting DIN - CBDT has permitted that in exceptional circumstances, communication may be issued manually but only after recording reasons in writing and with the prior written approval of the Chief Commissioner/ Director General of Income Tax concerned - HELD THAT:- Assessment Order was passed manually due to the technical difficulty that was being faced on the Income Tax Business Application (ITBA) system and that the approval was accorded by the Chief Commissioner of Income Tax. He does not explain why the endorsement as per the format provided in Circular No. 19 of 2019 is not made in the Assessment order. He does not explain why the date of the alleged approval obtained is also not mentioned therein. He has also not enclosed the directions passed on which the letter dated 31st March 2023 was issued by the Office of the Chief Commissioner of Income Tax. Therefore, in our view, since the Assessment Order does not contain the DIN and the AO having been issued without complying with the conditions laid down in the Circular No. 19 of 2019, we hereby quash and set aside the Assessment Order dated 31st March 2023 and the consequent demand notices etc. issued. We remand matter to the J. A. O. for de-novo consideration and the Assessment shall be completed and order to be passed by 30th September 2023. Petitioner shall by 5th August 2023 address a communication to the J.A.O. mentioning therein the documents, copies whereof are required for Petitioner to submit its further objections and these documents shall be provided by 11th August 2023. By 31st August 2023, Petitioner shall submit further submissions to effectively deal with all documents. The final Assessment Order shall be passed after giving a personal hearing to Petitioner, notice whereof shall be communicated atleast five working days in advance.
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