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2023 (12) TMI 706 - ITAT DELHINon quoting of DIN on internal communications between the AO and Addl. Commissioner seeking approval u/s 153D - HELD THAT:- The CBDT Circular no. 19/2019 casts obligations that every income tax authority shall allot a new computer generated Document Identification Number (DIN)in respect of every communication by way of notice, order, letter or any correspondence issued by him to any other income tax authority or assessee or any other person and such number should be quoted thereon. The issue thus raised in the additional ground is thus no longer res integra. The Hon’ble Delhi High Court in the case of CIT vs. Brandix Mauritius Holdings Ltd. [2023 (4) TMI 579 - DELHI HIGH COURT] clearly underscored the binding nature of CBDT Circular No.19/2019 dated 14.08.2019 and stated in unequivocal terms that the assessment order passed without DIN is unsustainable in law owning to failure of the Department to allocate DIN and such failure cannot be regarded as an error which can be corrected by taking recourse of section 292B of the Act. The Hon’ble Delhi High Court explained the binding effect of CBDT Circular and held that in the light of CBDT Circular, any communication issued by any Income-tax Authority relating to assessment, appeals, orders, statutory or otherwise, explanations, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person on or after the first day of October, 2019 shall have no standing in law unless a computer generated Document Identification Number (DIN) has been allotted and is duly reflected in the body of such communication subject to exceptional circumstances referred to in para 3 of CBDT Circular. It is an admitted position that the approval granted u/s 153D by the Addl. CIT to the draft assessment order is without issuance of DIN. The approval under section 153D which is the fulcrum for passing final assessment order dated 19.02.2021 in question is thus apparently non-est in law in the absence of DIN allocated to such communication at all. The final assessment order so passed under s. 153A in question on the basis of such invalid and non-est approval under section 153D is thus without sanction of law. The assessment order dated 19.02.2021 passed u/s 153A is thus liable to be quashed at threshold. Similarly, notice of demand u/s 156 without DIN and on the basis of non-est assessment order is also to be reckoned as a nullity. Having held the assessment order passed is vitiated owning to non conformity with the CBDT Circular No.19 of 2019, we do not consider it necessary to go into other aspect of objections raised on behalf of the assessee in its main grounds of appeal and additional grounds. Assessee appeal allowed.
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