Sunderlal Bajaj HUF v. DCIT ( Delhi)( Trib) www.itatonline .org

S. 153C : Assessment – Income of any other person – Search – Recording of satisfaction -Additional ground – Question of law admitted – Document Identification Number / Document Number (DIN/DN) – CBDT circular -Binding on the Assessing Officer – Not mentioned in the assessment order – Order is quashed and set aside. [ S. 119, 143(3), 254(1), 292B ]

Before the  Tribunal the assessee has raised an additional ground based on  the  CBDT Circular dated 14.8.2019 ( 2019) 416 ITR 140 ( St)   urging  that the assessment order does not mention   the , Document Identification Number / Document Number (DIN/DN)  hence the order is bad in law . The Honourable Tribunal admitted the additional grounds.   The Honurable Tribunal held that the CBDT vide  Circular dated 14.8.2019  ( 2019) 416 ITR 140 ( St)  has mandated, Generation/ Allotment/ Quoting of computer generated Document Identification Number (DIN) in the body of all communications, in the nature of notices/summons/ letters/ correspondences as well as the orders passed. Para 3 of the Circular sets out, exceptional circumstances, in which such communications may be issued manually, with the rider that this shall be done only after recording reasons in writing in the file and with the prior written approval of the Chief Commissioner/Director of Income Tax. Para 4 of the Circular provides that any communication which is not in conformity with the requirement of Para 2 and Para 3 shall be treated as invalid and shall be deemed to have never been issued.  Honourable Tribunal  also observed  that it is a matter of record that the order of the Assessing Officer does not bear any DIN.  Honourable Tribunal following the ratio of judgements in Ashok Commercial Enterprise v. ACIT   ( 2023) 459 ITR 100 / 154 144/  ( Bom)( HC) ( WP Nos. 2595 of 2021 & Ors. dated 04.09.2023 ) Calcutta  High Court in PCIT v.  Tata Medical Centre Trust  (2023) 459 ITR 155/ 295 Taxman 501  (Cal)( HC)  ( ITAT/202/2023  dated 26.9.2023)  and Delhi High Court in CIT (IT), New Delhi v.  Brandix Mauritius Holdings Ltd (2023) 456 ITR 34/ 393 taxman 385 ( Delhi)( HC) /  2023 (4) TMI 579.  . Allowed the appeal of the assessee and set a side the order of the Assessing Officer .   (ITA No.3009/DEL/2022 dt .15 -11 -2023 )( AY. 2015 -16 )