VAYAS MULTI TRADING PVT LTD, NEW DELHI vs. ACIT, CENTRAL CIRCLE-14, NEW DELHI

ITA 2295/DEL/2022Status: DisposedITAT Delhi29 December 2023AY 2012-13Bench: SHRI G.S. PANNU, HON’BLE (Vice President), SHRI ANUBHAV SHARMA (Judicial Member)21 pages
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What did the Tribunal hold?

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

What were the facts?

The assessee sought to raise an additional ground of appeal challenging the reassessment order for not mentioning the Document Identification Number (DIN). The Revenue argued that the DIN requirement was a procedural circular and not an amendment to the Act, and that no prejudice was caused to the assessee.

What were the issues?

Whether the non-mentioning of DIN on the assessment order, as mandated by CBDT Circular, invalidates the order, and if such non-compliance is a mere procedural irregularity curable under Section 292B.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 119,Section 292B

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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 C.S. Anand, Advocate
For Respondent: Shri Amit Katoch, Sr. DR
Hearing: 12.12.2023

PER ANUBHAV SHARMA, JM:

This is appeal preferred by the Assessee against the order dated 22.07.2022 of the Commissioner of Income Tax (Appeals)-26, New Delhi, (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.10390/19-20 arising out of the appeal before it against the order dated 29.12.2019 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the ACIT, Central Circle-14, New Delhi (hereinafter referred to as the Ld. AO).

2.

Heard and perused the record. At the time of hearing, on behalf of the assessee an application is filed seeking permission for raising an additional grou

The order continues below.

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