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$~38 * IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 798/2023 & CM No.66371/2023
ANUJ SOOD
..... Appellant Through: Mr Rajiv Saxena, Ms Nihaarika Jauhari and Mr Shyam Sundar, Advs.
versus
PCIT (CENTRAL-1), NEW DELHI & ANR. ..... Respondents Through: Mr Aseem Chawla, Sr Standing Counsel with Ms Pratishtha Chaudhary, Ms Nivedita and Mr Aditya Gupta, Advs.
CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MR. JUSTICE GIRISH KATHPALIA
O R D E R %
20.12.2023
[Physical Hearing/Hybrid Hearing (as per request)]
CM No.66371/2023 1. Allowed, subject to the appellant filing legible copies of the annexures, at least three days before the next date of hearing. ITA 798/2023 2. This appeal concerns Assessment Year (AY) 2018-19. 3. Via the instant appeal, the appellant/assessee seeks to assail the order dated 24.07.2023, passed by the Income Tax Appellate Tribunal [in short, “Tribunal”].
ITA 798/2023
page 1 of 2 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:35
For the moment, we are inclined to issue notice only vis-à-vis proposed question (a) which is extracted hereafter: “(a) Whether the Hon’ble ITAT has erred both in law and facts for not considering that the Assessment Order is void ab initio as the same is issued without the Document Identification Number, which is a clear contravention to CBDT Circular No. 12/2019 dated 14th August, 2019?”
Accordingly, issue notice vis-à-vis the above-mentioned proposed question (a). 5.1 Mr Aseem Chawla, learned senior standing counsel, accepts notice on behalf of the respondents/revenue. 6. List the matter on 07.03.2024.
RAJIV SHAKDHER, J
GIRISH KATHPALIA, J DECEMBER 20, 2023 aj
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ITA 798/2023
page 2 of 2
This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:44:35