ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CRICLE-2(1), NAGPUR vs. SHRI SUNIL PRATAP AHUJA, AKOLS

ITA 87/NAG/2022Status: DisposedITAT Nagpur31 October 2023AY 2014-15Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI G. D. PADMAHSHALI (Accountant Member)10 pages
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What did the Tribunal hold?

The Tribunal held that orders communicated without the mandatory DIN, and without specifying reasons and approval for the DIN-less communication as required by the circular, are invalid and deemed to have never been issued. Subsequent intimation of DIN does not cure this defect if the initial order violated the circular's provisions.

What were the facts?

A batch of appeals were filed before the ITAT, Nagpur Bench, concerning orders passed without quoting the computer-generated Document Identification Number (DIN) as mandated by CBDT Circular No. 19/2019. The revenue argued that subsequent communication of DIN cured the defect, but the Tribunal considered the validity of the original DIN-less orders.

What were the issues?

The primary issue was whether orders issued without the mandatory DIN, as per CBDT Circular No. 19/2019, are invalid, and if subsequent intimation of DIN can regularize such non-compliance.

Which sections of the Income-tax Act were involved?

Section 119

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Cases cited in this judgment(9)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

॥आयकरअपीलीय न्यायाधिकरण, नागपुर न्यायपीठ, नागपुर में॥ ['Ld. AR'] 61/NAG/2022 M/s Gupta Domestic Fuels 1 Vs ACIT, Cen. Cir.-2(3), Nagpur 2008-09 (Nagpur) Ltd Mr Rajesh Loya 2 65/NAG/2022 Vinita M Gupta Vs ACIT, Cen. Cir.-2(3), Nagpur 2005-06 3 75/NAG/2022 Viraj Ballaji Builders Vs ACIT, Cen. Cir.-1(1), Nagpur 2009-10 Mr Sudesh Bantia 4 77/NAG/2022 Seema Mukesh Gupta Vs ACIT, Cen. Cir.-2(3), Nagpur 2006-07 5 78/NAG/2022 Seema Mukesh Gupta Vs ACIT, Cen. Cir.-2(3), Nagpur 2007-08 Mr Rajesh Loya 6 64/NAG/2022 ACIT, Cen. Cir.-2(1), Nagpur Vs M/s Gupta Metallics & Power Ltd 2009-10 7 66/NAG/2022 Dy.CIT, Cen.Cir.1(3), Nagpur Vs Bharat Traders 2017-18 Mr K P Dewani L/H Mayadevi Mohandas Motwani 8 67/NAG/2022 Dy.CIT, Cen.Cir.1(3), Nagpur Vs 2018-19 Late Mahesh Mohandas Motwani 9 70/NAG/2022 ACIT, Cen. Cir.-2(1), Nagpur Vs M/s Gupta Coal India Pvt Ltd 2011-12 Vs M/s Gupta Global Resources Pvt 10 71/NAG/2022 ACIT, Cen. Cir.-2(1), Nagpu

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