Assessment order passed by the Assessing Officer did not bear any DIN and there was nothing on record to show that there were exceptional circumstances as mentioned in 2019 , Circular No 19 of 2019 dated 14 -8 -209 ( 2019) 416 ITR 140 (St) which would sustain communication of final assessment order manually without DIN, failure to allocate DIN would not be an error which could be corrected by taking recourse to section 292B and impugned final order could not be sustained. Court held that the object and purpose of issuance of 2019 Circular was to create an audit trail, thus, communication related to assessments, appeals, orders without DIN (document identification number) would have no standing in law. Order of Tribunal quashing the assessment order was affirmed . (AY. 2011-12 )
CIT ( IT) v. Brandix Mauritius Holdings Ltd. (2023) 456 ITR 34/ 293 Taxman 385 /332 CTR 221/ 224 DTR 361 (Delhi)( HC)
S. 143(3): Assessment – Assessment order without DIN (document identification number ) has not valid in law – Statutory defects in the assessment order cannot be cured by applying the provision of section 292B of the Act Circular No 19 of 2019 dated 14 -8 -209 ( 2019) 416 ITR 140 (St) –Circular of CBDT is binding on the Revenue – Order of Tribunal quashing the assessment order was affirmed . [ S. 144C, 147, 292B ]
Similar issue was decided by ITAT Hyderabad in the case of ‘SIDDA VENKATA SURYA PRAKSA RAO vs ACIT’ in ITA no 4 23 / Hyd/2020 vide order dated 28th April 2023 and in that order also, the order passed u/s 263 was held invalid for want of valid DIN no. Reliance was placed on the strength of CBDT circular no 19 of 2019 and the Delhi High Court’s order in case of CIT vs Brandix Mauritius Holding Ltd vide its order dated 20th March 2023.