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TMI Blog2023 (10) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... unication itself. Thus the grounds taken up for discussion are decided in favour of the assessee. Remaining grounds become superfluous. The appeal is allowed. - Sh. Shamim Yahya, Accountant Member And Sh. Anubhav Sharma, Judicial Member For the Appellant : Sh. Kapil Goel, Adv And Sh. Sandeep Goel, Adv. For the Respondent : Sh. Vivek Kumar Upadhyay, Sr. DR ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the Assessee against the order dated 24.03.2023 of CIT(A)-24, New Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. FAA ) arising out of an appeal before it against the assessment order dated 28.12.2021 passed u/s 153C/143(3) of the Income Tax Act, 1961 (hereinafter referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.08.2019 the assessment order is void ab initio. It is also submitted that the satisfaction note also falls in the definition of communication for the purpose of this CBDT Circular and as it also does not have a DIN the whole proceedings were vitiated. 5. Ld. DR has however, defended the same pointing out that Ld. CIT(A) has dealt meticulously with the issue and he draw attention to relevant para 4.1.28, 4.1.29, 4.1.30 and 4.1.31. It will be appropriate to reproduce here the relevant paras pointed out by Ld. DR as follows :- 4.1.28 The relevant extracts of the comments of the Assessing Officer in response to the ground of appeal and written submission of the appellant are as under: The assessment order was passed on 28.12.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has suppressed the true facts and has submitted part details in appeal proceeding. Therefore, grounds raised by assessee has no merit and are liable to be rejected. 4.1.30 In view of the above the issue of DIN is analysed as under: 1. The order was sent / intimated to the assessee through ITS A bearing DIN No. ITB A/A SI/M/15 3 C/2021 -22/ i 038299680( 1) dated 28.12.2021. 2. The communication was consisting of assessment order, computation and the demand notice and was issued with a valid DIN on dated 28.12.2021. The purpose of DIN is to authenticate the communication and to ensure that no unauthorized communication is made to the assessee. In my opinion a valid DIN has been used for the assessment order and no adverse inf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l state the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner / Director General of Income-Tax for issue of manual communication in the following format- This communication issues manually without a DIN on account of reason/reasons given in para 3 (i)/3(ii)/3 (iii)/3 (iv)/3 (v) of the CBDT Circular No ... dated .... (strike off those which are not applicable) and with the approval of the Chief Commissioner / Director General of Income Tax vide number ....dated .. .. 15.2 To make it crystal clear here the words Communication is not used to define merely the mode of transmission of the information but the circular No 19 of 2019 makes it c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding. Meaning thereby that generation of DIN is condition precedent for making an assessment manually or otherwise on the ITBA and then before it is uploaded on ITBA, first it should have DIN bearing on its face and then only it should be signed. Thus for the purpose of section 153A/143(3) of the Act, the assessment can be said to be made only when the DIN is quoted on the order before it is signed. If without first generating the DIN and before it is quoted on the order, the order is signed, the order is non-est. 17. The Bench is of considered view that forwarding of the intimation of generation of the DIN in ITBA is only a subsequent action and that is not part of assessment order. The manner in which the word communication i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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