DCIT, CENTRAL CIRCLE-25, NEW DELHI, NEW DELHI vs. SUNIL AGGARWAL, FARIDABAD

ITA 1524/DEL/2021Status: DisposedITAT Delhi29 December 2023AY 2013-2014Bench: SH. G.S. PANNU, HON’BLE VICE PRESIDENT AND SH. ANUBHAV SHARMA (Judicial Member)21 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the absence of DIN on the assessment order, as per CBDT Circular No. 19/2019, renders the communication void. It followed the jurisdictional High Court's decision in Brandix Mauritius Holdings Ltd., stating that Section 292B of the IT Act is not applicable in such cases.

What were the facts?

The Revenue appealed against the orders of the CIT(A) concerning assessment years 2011-12 to 2018-19. A new ground was raised by the assessee that the Assessing Officer's orders lacked a Document Identification Number (DIN) in the body, rendering them void.

What were the issues?

Whether an assessment order lacking a DIN on its body is void ab initio, and if Section 292B can cure such a defect.

Which sections of the Income-tax Act were involved?

Section 119,Section 292B

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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

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

For Appellant: Shri Shailesh Gupta, CA
For Respondent: Ms. Sapna Bhatia, CIT-DR, Shri Shailesh Gupta, CA
Hearing: 21.12.2023Pronounced: 29.12.2023

PER ANUBHAV SHARMA, JM : These are appeals preferred by the Revenue against the orders of the Commissioner of Income Tax (Appeals) (hereinafter referred to as Ld. First Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:-

ITA No. CIT(A) who Appeal No. & AO who passed Section of the IT passed the order Date of order of the assessment Act under which the CIT(A) order & Date of the AO passed order the order 1522/Del/2021 CIT(A)-29, New 10329/2019-20 ACIT, Central 153A/143(3) Cir.25, New Delhi dat

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