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TMI Blog2023 (11) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... T [ 1996 (12) TMI 7 - SUPREME COURT] in which the Hon ble Supreme Court has inter alia held that the view that the Tribunal is confined only to issues arising out of the appeal before the CIT(A) is too narrow a view of the powers of the Appellate Tribunal. It has been held that Tribunal will have a discretion to allow or not to allow new ground to be raised. However, where the Tribunal is only required to consider a question of law arising from the facts which are on record, in the assessment proceedings, there is no reason, why such a question should not be allowed to be raised - we allow the introduction of additional ground as prayed. Manadation to quote DIN - On merits it is a matter of record that the order of the Assessing Officer doe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DELHI HIGH COURT] X X X X Extracts X X X X X X X X Extracts X X X X ..... and Rs. 17,56,020/- respectively pertaining to the assessment year 2015-16 of all the three assessees. 4. Feeling aggrieved, the Assessees carried the matter in Appeals before the Ld. CIT(A) in Appeal No. 10620/2014-15; 10624/2014-15 and 10621/2014-15. The Ld. CIT(A) vide orders dated 24.11.2022, 10.11.2022 and 09.11.2022 respectively has dismissed the Appeals of the assessee. That is how the Assessees are before us. 5. The record disclosed that initially certain grounds have been raised on merits challenging the orders passed by the Ld. CIT(A). The appellants have now filed applications for introducing additional ground of Appeal, which is based on the CBDT Circular No. 19/2019 dated 14.8.2019 claiming therein that the Ground raised is a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings Ltd. Vs. DCIT 2022 (11) TMI 34, which has been confirmed by the Hon'ble Delhi Court in the case of CIT (International Taxation-1), New Delhi vs. M/s Brandix Mauritius Holdings Ltd. 2023 (4) TMI 579. 9. The CBDT vide aforesaid Circular dated 14.8.2019 has mandated, Generation/ Allotment/ Quoting of computer generated Document Identification Number (DIN) in the body of all communications, in the nature of notices/summons/ letters/ correspondences as well as the orders passed. Para 3 of the Circular sets out, exceptional circumstances, in which such communications may be issued manually, with the rider that this shall be done only after recording reasons in writing in the file and with the prior written approval of the Chief Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r containing Document Identification Number / Document Number (DIN/DN) for documents issued outside ITBA system but uploaded manually in Income Tax Business Application (ITBA). 15. From para 4 of the communication, it is clear that it pertains to the functionality to capture and uphold the letters, notices and orders issued manually and served on taxpayers by users due to any exceptional circumstances under Para 3 (i), (ii) and (iii) of the aforesaid Circular dated 14.8.2019. It is not the case made out that there are any exceptional reasons recorded in these appeals as required by the Circular dated 14.8.2019. Thus, in our opinion, the said communication cannot come to the aid of the Revenue in the present Appeals. 16. In that view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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