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TMI Blog2023 (10) TMI 841X X X X Extracts X X X X X X X X Extracts X X X X ..... sment order is non-est in the eyes of law being passed without complying with the binding circular of CBDT dated 14.08.2019 - Assessee appeal allowed. - Shri G.S Pannu, Hon ble President And Shri Chandra Mohan Garg, Judicial Member For the Assessee : Shri Rajiv Jain, CA For the Revenue : Shri Zafarul Haque Tanweer CIT(DR) ORDER PER CHANDRA MOHAN GARG, J.M. These appeals have been filed against the order CIT(A)-24, New Delhi dated 31.01.2023 13.02.2023 for A.Y. 2016-17 2. The grounds of appeal in ITA No. 625/Del/2023 for A.Y. 2016-17 are as follows:- 1. Where the Id DCIT, CC-7, New Delhi recorded his satisfaction note u/s 153C of the Act on 04.02.2021 after gap of more than thirteen months from completi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng that demand notice is part of the assessment order for which no separate DIN is required. 5. That on the facts and in the circumstances of the case the approval u/s 153D of the Act granted by the Addi. Commissioner of Income Tax, Central Range-2, New Delhi have been granted mechanically without application of mind. 6. That on the facts and in the circumstances of the case where assessment was completed without providing legible copies of the statements relied upon by the Id AO and without providing an opportunity of cross examination, the CIT(A)-24 was wrong in holding that there was no obligation to grant cross examination of the concerned person(s). 7. That on the facts and in the circumstances of the case the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee may kindly be dismissed. 5. On careful consideration of above rival submissions, first of all, it is clear from the copy of impugned assessment order that the Assessing Officer passed assessment order manually without generating any DIN number and this fact also discernable from the submissions of the Assessing Officer dated 28.02.2022 para 2.3. Identical issue was placed for adjudication before ITAT A Bench in the case of Abhimanyu Chaturvedi vs. DCIT (supra) wherein by referring to various orders and judgements including order of ITAT Kolkata Bench in the case of Tata Medical Centre Trust vs. CIT (E) reported as (2022) 140 taxmann.com 431 it was held that the CBDT circular has made it mandatory that all the orders of Departme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is nothing mentioned as to why in the substantive order the Document Identification Number was not mentioned as mandated in the Circular. The revenue filed miscellaneous application seeking for rectification of the said order. Once again the Tribunal has undertaken a factual exercise and in fact, raised a specific query to the revenue to point out how a DIN intimation letter along with the manual order as explained by the Commissioner of Income Tax (Exemption) in his reply fulfils the categorical requirement mandated by the CBDT Circular, more particularly, in paragraph 2 of the said Circular, that the body of the communication, the order under Section 263 of the Act, must contain the fact and that the communication issued referred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mention of DIN number on the face of assessment order dated 14.12.2019 passed u/s. 143(3)/147 of the Act are identical and similar. Therefore our conclusion drawn in the earlier part of this order for ITA No. 625/Del/2023 would apply mutatis mutandis for ITA No. 626/Del/2023 and consequently said assessment order dated 14.12.2019 is also held as non-est in the eyes of law being passed without complying with the binding CBDT circular dated 14.08.2019 (supra). Accordingly, grounds no. 1 2 of assessee are allowed. 8. Since no arguments have been placed by the ld. Representative of both the sides on the other grounds of assessee therefore, we don t deem it proper to adjudicate other grounds of assessee in absence of arguments. 9. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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