DEEPAK KUMAR,GHAZIABAD (U.P) vs. DY. CIT, CENTRAL CIRCLE GZBD U.P, UTTAR PRADESH

ITA 1508/DEL/2021Status: DisposedITAT Delhi29 December 2023AY 2013-2014Bench: SHRI G.S. PANNU, HON’BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)22 pages
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What did the Tribunal hold?

The Tribunal held that the CBDT Circular mandating DIN is binding on revenue authorities and its non-compliance renders the communication, i.e., the assessment order, as never issued. Therefore, the assessment order was deemed invalid.

What were the facts?

The assessee raised an additional ground of appeal regarding the assessment order not bearing a Document Identification Number (DIN). The Revenue argued that the absence of DIN was a procedural lapse and not fatal to the assessment order, especially if no prejudice was caused to the assessee.

What were the issues?

Whether an assessment order passed without a mandatory Document Identification Number (DIN) is invalid and void ab initio. Whether the absence of DIN is a mere procedural irregularity or a substantive defect that vitiates the order.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 153A,Section 119,Section 292B

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Cases cited in this judgment(16)Show list

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Income Tax Appellate Tribunal, DELHI BENCHES : H : NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI ANUBHAV SHARMA

For Appellant: Shri Deepesh Garg, Advocates
For Respondent: Ms Sapna Bhatia, CIT-DR
Hearing: 20.12.2023

PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessee as well as the Revenue. The assessee’s appeal are against the orders dated 18.08.2021 of the Commissioner

ITAs No.1507 to 1512/Del/2021 ITAs No.1493 to 1497/Del/2021 of Income Tax (Appeal), Kanpur-4 (hereinafter referred to as the Ld. First Appellate Authority or ‘Ld. FAA’ for short) in appeals No.CIT(A)- IV/KNP/10640/2019-20, No.CIT(A)-IV/K

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