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Facts
The assessee filed an appeal challenging an ex-parte order passed by the Ld.CIT(A) due to the assessee's non-appearance. The assessee also argued that the assessment order was invalid for not containing a DIN. The Revenue contended that a DIN was generated and common for all related documents.
Held
The Tribunal noted that the Ld.CIT(A) passed an ex-parte order. In the interest of natural justice, the assessee was granted another opportunity to present their case. The issue regarding the DIN was also to be decided by the Ld.CIT(A).
Key Issues
The primary issues were the validity of the ex-parte order due to non-appearance and the validity of the assessment order due to the absence of a Document Identification Number (DIN).
Sections Cited
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Income Tax Appellate Tribunal, MUMBAI “F” BENCH : MUMBAI
Before: SHRI B.R. BASKARAN & SHRI ANIKESH BANERJEE
The assessee has filed this appeal challenging the order dt.29-12-2023 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi [„Ld.CIT(A)‟] and it relates to AY. 2011-12.
At the outset, we notice that the Ld.CIT(A) was constrained to pass an ex-parte order, since the assessee did not appear before him. Accordingly, the Ld.DR prayed that all the issues contested in this appeal may be restored to the file of the Ld.CIT(A) for adjudicating them afresh.
The Ld.AR submitted that the impugned assessment order does not contain DIN and hence, the same shall be rendered invalid. Accordingly, he prayed that the above said legal issue may be decided by the Tribunal.
The Ld.DR, on the contrary, submitted that the AO has issued a letter stating that the DIN has been generated and the said DIN shall be common for all the documents relating to the relevant order and its annexures.
The Ld.AR, however, submitted that such kind of generation of DIN separately has been held to be not correct as per the decisions of the Hon‟ble Bombay High Court in the case of Ashok Commercial Enterprises vs. ACIT in W.P. No. 2595 of 2021, dt. 4th Sept. 2023.
We heard the parties and perused the record. Since the Ld.CIT(A) has passed the order ex-parte, without the presence of assessee, we are of the view that, in the interest of natural justice, the assessee may be provided with one more opportunity to present its case properly before the Ld.CIT(A). Since the assessee is urging legal issue with regard to non- applicability of DIN in the assessment order passed by the AO and since the Revenue is contending that the DIN generated by the AO is common for all the orders and annexures, we are of the view that this legal issue may also be decided by the Ld.CIT(A) as per law. Accordingly, the assessee is given liberty to raise all the legal issues before the Ld.CIT(A), who shall dispose of the appeal in accordance with law, after affording adequate opportunity of being heard to the assessee. We also direct the assessee to fully co-operate with the Ld.CIT(A) for expeditious disposal of this appeal.
In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.