Tribunal held that the\u00a0 order passed under section 263 did not incorporate Document Identification Number (DIN) and was thus in violation of Circular No. 19 of 2019, dated 14-8-2019\u00a0 (2019 416 ITR (St.) 140)\u00a0 which stated that any communication which was not in conformity with said Circular shall be treated as invalid and shall be deemed to have never been issued. The miscellaneous application of the Revenue was also dismissed. On appeal the\u00a0 Revenue contended\u00a0 that intimation letter should be treated as part and parcel of substantive order, however, in intimation letter there was nothing mentioned as to why in substantive order DIN was not mentioned as mandated in Circular. Court also held that in Miscellaneous application proceedings, the\u00a0 Revenue could not answer a specific query as to how a DIN intimation letter along with manual order fulfilled categorical requirement mandated by CBDT Circular. The appeal of the revenue\u00a0 is dismissed\u00a0 Circular No. 19\/2019, dated 14-8-2019,\u00a0 (2019 416 ITR (St.) 140)\u00a0 \u00a0(AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Document Identification Number (DIN)-Intimation letter-Rectification of mistake-Failure to mention Document Identification Number in order is violation of mandatory requirement \u2014 Dismissal of Department\u2019s application for rectification of order is justified. [S. 254(2) 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-39556","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ai0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39556","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=39556"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39556\/revisions"}],"predecessor-version":[{"id":42653,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/39556\/revisions\/42653"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=39556"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=39556"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=39556"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}