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TMI Blog2023 (12) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... r details required to complete the assessment. Subsequently, assessment has been completed on 31.12.2019 at a total income of Rs. 14,78,43,610/-, thereby making additions of Rs. 13,28,01,500/- and Rs. 6,14,500/- on account of unexplained money u/s. 69A of the Act. 3. The assessee firm carried the matter in appeal before the CIT(A) assailing the order of assessment both on points of law and facts. The CIT(A) partly allowed the appeal of the assessee. 4. Not being satisfied with the order of the CIT(A), assessee is in further appeal before us on various Grounds. However, at the time of hearing, Ld. Representative has adverted to a short point, which is manifested in the Additional Legal Ground of Appeal No. III raised before us, which reads as under:- "3. That impugned assessment framed u/s. 143(3) on 31.12.2019 and subsequent order of Ld. CIT-A are invalid and void ab initio being in apparent and patent "fatal" "violation" of mandatory / binding CBDT Circular No. 19/2019 dated 14.08.2019 (relating to document identification number) and impugned reasoning of Ld. CIT(A) in para 5.3 of impugned order is untenable and therefore impugned assessment order as framed u/s. 143(3) and fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the coordinate Bench and in particular the decision dated 19.9.2022 in the case of M/s Brandix Mauritius Holdings Ltd. Vs. DCIT 2022 (11) TMI 34, which has been confirmed by the Hon'ble Delhi Court in the case of CIT (International Taxation-1), New Delhi vs. M/s Brandix Mauritius Holdings Ltd. 2023 (4) TMI 579. 9. The CBDT vide aforesaid Circular dated 14.8.2019 has mandated, Generation/ Allotment/ Quoting of computer generated Document Identification Number (DIN) in the body of all communications, in the nature of notices/summons/ letters/ correspondences as well as the orders passed. Para 3 of the Circular sets out, exceptional circumstances, in which such communications may be issued manually, with the rider that this shall be done only after recording reasons in writing in the file and with the prior written approval of the Chief Commissioner/Director of Income Tax. Para 4 of the Circular provides that any communication which is not in conformity with the requirement of Para 2 and Para 3 shall be treated as invalid and shall be deemed to have never been issued. 10. In the present case, it is not in dispute and otherwise, it is a matter of record that the order of the Ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the CIT(A) in paras 5.2 and 5.3 of the impugned order dated 17.03.2021 whereby the plea of the assessee that the assessment order is not in conformity with the CBDT Circular dated 14.08.2019 (supra) has been dealt with. As per the CIT(A), the assessment order was issued manually on 31.12.2019 after taking approval of the CCIT(C) Delhi and the DIN has also been generated on 21.01.2020 i.e. within 15 working days and therefore, the same was compliant with the requirements of Circular dated 14.8.2019 (Supra) read with paras 3 & 5 thereof. The relevant discussion by the CIT(A) is as follows:- "5.2 It is observed that the CBDT in the circular no. 19/2019 dated 14.08.2019 had directed: * That all the communication to the assessee should have DIN generated from ITBA to maintain proper audit trail of all the communications. * In para 3 of this circular, the it had provided that in exceptional circumstances, wherein communication is to be issued manually, the reasons have to be recorded in the file and prior written approval of the CCIT/DGIT may be obtained in such cases. * As per para 5, such communication shall have to be regularized within 15 working days by uploading the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uties: or (iii) when due to delay in PAN migration, PAN is lying with nor.-jurisdictional Assessing Officer; or (iv) when PAN of assesses is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated: or (v) When the functionality to issue communication is net available in the system, the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner / Director General of income-tax. In cases where manual communication is required to be issued due to delay in PAN migration, the proposal seeking approval for issuance of manual communication shall include the reason for delay in PAN migration. The communication issued under aforesaid circumstances shall stale the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner / Director General of Income-Tax for issue of manual communication in the following format- " .. This communication issues manually without a DIN on account of reason/reasons given in para 3(i)/3(ii)/3(iii)/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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