2023 (9) TMI 1408 - AT - Income Tax

Validity of assessment order passed manually without mentioning DIN in its body - HELD THAT - As assessment order and its computation sheet have been passed manually and all the three documents namely, the assessment order, computation sheet and notice of demand u/s. 156, do not contain DIN in their body, as the relevant box is left blank. Further, an intimation has been sent about DIN in respect of the impugned assessment order which is much later, after the date of assessment order. Fact in this respect is that assessment order is dated 22.04.2022 and the intimation letter about the DIN is dated 18.01.2023 which has been issued on 08.02.2023. As relying on BRANDIX MAURITIUS HOLDINGS LTD. 2023 (4) TMI 579 - DELHI HIGH COURT , ASHOK COMMERCIAL ENTERPRISES 2023 (9) TMI 335 - BOMBAY HIGH COURT and TATA MEDICAL CENTRE TRUST 2022 (7) TMI 1334 - ITAT KOLKATA we hold that the impugned assessment order is invalid and is deemed to have never been issued as per para 4 of the CBDT Circular since it is not in conformity with the same. In respect of observation of registry about the inordinate delay in filing of the present appeal before the Tribunal, the reasons stated by the assessee are directly linked to the issue relating to DIN and its intimation to the assessee by which the assessment order was made available to it, only on 16.03.2023. Considering this fact, we condone the delay as observed by the registry. Accordingly, ground no. 1 taken by the assessee is allowed.

Summary

Issues Involved:
1. Validity of the assessment order due to the absence of Document Identification Number (DIN).
2. Delay in filing the appeal.

Summary:

Issue 1: Validity of the Assessment Order Due to Absence of DIN

The assessee challenged the validity of the assessment order dated 22.04.2022 under sections 143(3) read with 144C and 144B of the Income-tax Act, 1961, arguing that it was passed manually without mentioning the Document Identification Number (DIN), violating CBDT Circular No. 19/2019 dated 14.08.2019. The Tribunal noted that the assessment order, computation sheet, and notice of demand under section 156 did not contain a DIN, with the relevant boxes left blank. The Tribunal referred to previous decisions, including the ITAT Kolkata case of Tata Medical Centre Trust and the Bombay High Court case of Ashok Commercial Enterprises, which held that orders issued without a DIN are invalid and deemed never to have been issued. The Tribunal concluded that the impugned assessment order was invalid and deemed never to have been issued as it did not conform to the CBDT Circular.

Issue 2: Delay in Filing the Appeal

The Tribunal addressed the delay in filing the appeal, noting that the assessment order was not received by the assessee on its registered email or by post and was not uploaded on the Income Tax E-Portal until 15.03.2023. The Tribunal found that the delay was directly linked to the issue of DIN and its intimation to the assessee, which made the assessment order available only on 16.03.2023. Considering this, the Tribunal condoned the delay.

Conclusion

The Tribunal allowed the appeal of the assessee, holding that the impugned assessment order was invalid and deemed never to have been issued. Consequently, all other grounds taken by the assessee were rendered academic and not adjudicated upon.

Order Pronounced in the Open Court on 08.09.2023.