DCIT, CENTRAL CIRCLE, GHAZIABAD vs. AJAY KUMAR, MEERUT

ITA 594/DEL/2022Status: HeardITAT Delhi29 December 2023AY 2017-18Bench: 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 allowed the additional ground, holding that the assessment order was invalid and deemed to have never been issued due to the non-mentioning of DIN. This decision followed the jurisdictional High Court's ruling in Brandix Mauritius Holdings Ltd.

What were the facts?

The assessee sought to raise an additional ground challenging the assessment order for non-mentioning of a Document Identification Number (DIN) as required by CBDT Circular No. 19/2019. The Revenue argued that the circular is delegated legislation and its non-compliance is a procedural lapse not rendering the order void.

What were the issues?

Whether an assessment order is void ab initio for non-compliance with CBDT Circular No. 19/2019 requiring mandatory quoting of DIN. Applicability of Section 292B in cases of procedural non-compliance with circulars.

Which sections of the Income-tax Act were involved?

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 Ajay Wadhwa, Advocate, Ms Aayushi Gupta, CA &, Ms. Ragini Handa, Advocate
For Respondent: Ms Sapna Bhatia, CIT-DR
Hearing: 20.12.2023Pronounced: 29.12.2023

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 12.01.2022 of the Commissioner

ITAs No.404 to 406/Del/2022 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/10691/2019-20, No.CIT(A)-IV/KNP/10695/2019-20 and No.CIT(A)- IV/KNP/10702/2019-20 respectively, ari

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