TMI Blog2023 (12) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... income tax authority, inter-alia, relating to assessment to the assessee or any other person, on or after 01/10/2019 unless a computer-generated DIN has been allotted and duly quoted in the body of such communication. In the present case, it is undisputed that such a DIN as required in para 2 of the aforesaid Circular is not mentioned in the body of the assessment order dated 05/12/2019. In Ashok Commercial Enterprises v/s ACIT, [ 2023 (9) TMI 335 - BOMBAY HIGH COURT] as held that the object of the said Circular is clear and laudatory and intended to ensure that proper trail of all assessment and other orders are maintained and further that any deviation therefrom can only be undertaken after prior written approval of the higher author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Faceless Appeal Centre, New Delhi, [ learned CIT(A) ], for the assessment year 2014-15. 2. In its appeal, the Revenue has raised the grounds challenging the relief granted by the learned CIT(A) on merits. While the assessee has filed the cross objection challenging the initiation of reassessment proceedings under section 147 of the Act. Apart from the aforesaid jurisdictional ground, the assessee has also challenged the assessment order passed manually on 05/12/2019 without mentioning the Document Identification Number ( DIN ) in terms of the CBDT Circular No.19 of 2019 dated 14/08/2019. As the aforesaid issue raised by the assessee vide its cross objection is the jurisdictional issue, which goes to the root of the matter. Therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der dated 05/12/2019 passed under section 143(3) read with section 147 of the Act was passed without mentioning DIN, the same is in contravention to the CBDT Circular No. 19 of 2019 and thus is bad in law. On the other hand, the Revenue placed reliance upon the aforesaid intimation letter dated 09/12/2019, wherein it was mentioned that the DIN generated in respect of the computation sheet of the order under section 143(3) read with section 147 of the Act may be treated as common DIN for the relevant order and all its annexures. 6. From the perusal of the CBDT Circular No.19 of 2019 dated 14/08/2019, we find that in order to maintain a proper audit trail of all the communication, the CBDT in the exercise of its power under section 119 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny communication which is not in conformity with para 2 and para 3 shall be treated as invalid and shall be deemed to have never been issued. In Ashok Commercial Enterprises v/s ACIT, [2023] 154 taxmann.com 144 (Bombay), the Hon ble jurisdictional High Court held that the object of the said Circular is clear and laudatory and intended to ensure that proper trail of all assessment and other orders are maintained and further that any deviation therefrom can only be undertaken after prior written approval of the higher authorities under the Act. Accordingly, the Hon ble jurisdictional High Court quashed the communication issued without mentioning DIN as per CBDT s Circular No.19 of 2019. To a similar effect is the decision of the Hon ble Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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