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TMI Blog2023 (9) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... ned assessment order. There is thus clear violation of the specific requirement under the CBDT Circular No. 19/2019 to quote the DIN in the body of the impugned assessment order. The case of the assessee is that the communication, namely the assessment order dated 30.12.2019 is not only without mention of DIN in the body of the order, there is no material on the record mentioning the reason for non-issuance of DIN. Furthermore, the letter of intimation of DIN dated 24.01.2020 is also not within fifteen (15) working days of the issuance of the impugned assessment order dated 30.12.2019. There is thus violation of the mandate enshrined of the CBDT Circular No. 19/2019 dated 14.08.2019. Therefore, the consequence mentioned in para 4 of the said Circular, namely that the impugned assessment order dated 30.12.2019 be treated as invalid and non-est in the eye of law should follow. We are in agreement with the above contentions of the assessee. Case followed BRANDIX MAURITIUS HOLDINGS LTD. [ 2023 (4) TMI 579 - DELHI ] Assessee appeal allowed. - Shri G.S. Pannu, Hon ble President And Ms. Astha Chandra, Judicial Member For the Assessee : S/Sh. Amit Sharma, Sumit Jain Ravi Sang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to have been passed by Ld. AO on 30.12.2019 u/s 143(3) tws 263 of the Act is barred by limitation as the said impugned order was served to the appellant on 02.01.2020 as it is evident from postal tracking number ED983982895IN, that the order has been dispatched on 02.01.2020 instead of 31.12.2019. Hence, the impugned order passed by Ld. AO under section 143(3) read with section 263 of the Act is barred by limitation and deserved to be set aside. 2. Denial of benefit of beneficial ownership as provided under Article 11 of India - Cyprus Treaty 2.1 On the facts and circumstances of the case and in law, the Ld. AO, pursuant to the order passed u/s 263 of the Act by the Ld. CIT, has erred in passing the impugned assessment order and holding that the Appellant was not the beneficial owner of interest income of INR 3,75,95,192/- earned on compulsory Convertible debenture ( CCDs ) and thereby not entitled to get the tax treaty relief under Article 11 of India-Cyprus Double Tax Avoidance Agreement ( DTAA ) which is bad in law and deserved to be set aside. 2.2 On the facts and circumstances of the case and in law, the Ld. AO, pursuant to the order passed u/s 263 of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The assessee filed an application dated 23rd May, 2023 seeking permission to raise the following additional ground:- Additional Ground No-1 On the facts and circumstances of the case and in law, the impugned order passed by the Ld. AO does not contain any Document Identification No. (DIN) nor any reason has been mentioned in the impugned order for non-issuance of DIN. The impugned order is contrary to the binding CBDT Circular No. 19/2019 dated 14-08-2019 and consequently, the impugned order is invalid and 'non-est' on the facts and circumstances of the case and liable to be quashed. In support of the admittance of the above additional ground, the assessee placed reliance on the decision of Hon ble Supreme Court in National Thermal Power Co. Ltd. vs CIT (1998) 229 ITR 383 (SC). 4. We have heard the Ld. Representative of the parties on the issue of admittance or otherwise of the additional ground. In National Thermal Power Co. Ltd. (supra) the Hon ble Supreme Court observed that the Tribunal should not be prevented from considering questions of law arising in assessment proceedings. Where the Tribunal is only required to consider the question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conspicuous by its absence in the body of the order. It is evident from the evidence submitted by the Ld. CIT-DR that the PDF of the impugned order was e-mailed to the assessee on 31.12.2019 at 6.54 pm at the given e-mail ID of the assessee. However, it is also apparent that there is no mention of DIN in this communication. Scanned copy of order was also sent which did not contain DIN. 10. We have perused the intimation for impugned order sent by the Ld. AO to the assessee placed before us by the Ld. CIT(DR) and find that the said intimation is different from the intimation referred to by the assessee which appears at page 25 of the paper book. For the sake of proper appreciation we reproduce the said intimation produced by the Revenue herein under:- GOVERNMENT OF INDIA MINISTRY OF FINANCE INCOME TAX DEPARTMENT OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT TAX 1(1)(1), DELHI To, AMADOROCO LIMITED 4TH FLOOR, 12 ESPERIDON STREET NICOSIA 1087 999999,FOREIGN Cyprus PAN: AAKCA2466M Assessment Year. 2014-15 Dated: 31/12/2019 DIN Letter No: ITB ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DIN on the system (iii) Communicating the DIN so generated to the assessee as per electronically generated proforma available on the system. 14. Para 4 of the Circular says in unequivocal terms that any communication which is not in conformity with para 2 and para 3 shall be treated as invalid and shall be deemed to have never been issued. 15. The case of the assessee is that the communication, namely the assessment order dated 30.12.2019 is not only without mention of DIN in the body of the order, there is no material on the record mentioning the reason for non-issuance of DIN. Furthermore, the letter of intimation of DIN dated 24.01.2020 is also not within fifteen (15) working days of the issuance of the impugned assessment order dated 30.12.2019. There is thus violation of the mandate enshrined in para 2 and para 3 of the CBDT Circular No. 19/2019 dated 14.08.2019. Therefore, the consequence mentioned in para 4 of the said Circular, namely that the impugned assessment order dated 30.12.2019 be treated as invalid and non-est in the eye of law should follow. We are in agreement with the above contentions of the assessee. In taking this view, we are supported by the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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