ITO WARDHA -2, WARDHA vs. M/S WADHA NAGRI SHAKARI ADHIKOSH ( BANK ) MARYADIT, WARDHA

ITA 14/NAG/2020Status: DisposedITAT Nagpur20 November 2023AY 2014-15Bench: HON’BLE SHRI PARTHA SARATHI CHOUDHURY (Judicial Member), SHRI G. D. PADMAHSHALI (Accountant Member)6 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the impugned order was invalid and deemed to have never been issued because it failed to state the reasons for issuing a DIN-less communication and obtain the required approval. Therefore, there was no order to appeal against.

What were the facts?

The Revenue appealed an order of the CIT(A). The assessee argued that the impugned order was invalid as it was issued without a computer-generated DIN and did not comply with CBDT Circular No. 19/2019.

What were the issues?

Whether an order issued without a computer-generated DIN, and without proper reasons and approval as per CBDT Circular 19/2019, is invalid and deemed never to have been issued.

Which sections of the Income-tax Act were involved?

Section 253(2),Section 250,Section 119(1)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR

Before: HON’BLE SHRI PARTHA SARATHI CHOUDHURY, JUDICIAL & SHRI G. D. PADMAHSHALI

For Appellant: Mr Mahavir Atal [‘Ld. AR’]
Pronounced: 20/11/2023

PER G. D. Padmahshali, AM; This appeal instituted by the Revenue u/s 253(2) of the of the Income-tax Act, 1961 [‘the Act’ hereinafter] against the order of Commissioner of Income Tax Appeals-2, Nagpur [‘CIT(A)’ hereinafter] passed u/s 250 of the Act involving assessment year 2014-15 [‘AY’ hereinafter].

2.

At the outset of virtual hearing, the Ld. AR submitted that, the impugned order assailed b

The order continues below.

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