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2023 (11) TMI 796 - ITAT DELHIDRP directions communicated without mentioning DIN - whether a curable defect? - HELD THAT:- It mandates that on or after 1st day of October, 2019, no communication will be issued without a computer generated DIN, which has to be quoted in the body of the communication A perusal of the DRP order shows that it is clear in the body of DRP order, no DIN number is mentioned nor there is any reason of not mentioning the DIN number in order of the DRP. Is such a situation, the DRP order will lose its validity. Subsequent separate communication of DIN is a superfluous exercise. Thus, keeping in view the clear language above the assessment orders have to be declared as non-est and deemed to have never been issued. While coming to such conclusion, we find support from various judicial precedents cited before us by learned counsel for the assessee, including the decision of Brandix Mauritius Holdings Ltd [2023 (4) TMI 579 - DELHI HIGH COURT]. Assessee appeal allowed.
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