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2023 (11) TMI 802

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..... jesh Chaudhary [ 2023 (11) TMI 737 - ITAT DELHI] as held that any communication, which is not in conformity with paragraphs 2 and 3 of the circular shall be treated as invalid and shall be deemed to have never been issued. In the absence of any material change in the factual matrix, legal proposition and in the circular no. 19 of the CBDT, we hereby hold that the Assessment Orders have to be declared as non-est and deemed to have never been issued. - Shri Saktijit Dey, Vice President And Dr. B. R. R. Kumar, Accountant Member For the Assessee : Sh. S.K Aggarwal, CA, Sh. Ajit Jain, CA And Sh. Piyush Gupta, CA For the Revenue : Sh. Vijay B. Vasanta, CIT- DR ORDER PER BENCH:- The present appeals have been filed .....

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..... s.1615 1616/Del/2021 Assessment Years: 2013-14 2014-15 Sh. Rajesh Chauchary, SCF-24, Sector-12, Faridabad, Haryana Vs. DCIT, CC-31, New Delhi PAN :AFSPC1241A (Appellant) (Respondent) Date of hearing 10.10.2023 Date of pronouncement 18.10.2023 ORDER 2. The grounds raised in the cross-objections are as under: 1. On the facts and circumstances of the case, the assessment order is null and void as the same is in violation of CBD .....

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..... e impugned assessment orders do not contain any DIN. To bring more transparency in the functioning of the department and creating audit trail, the CBDT has issued Circular No. 19 of 2019, which reads as under: Circular No.19/2019 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, date the 14th of August, 2019 Subject: Generation/Allotment/Quoting of Document Identification Number in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department -reg. With the launch of various c-governance initiatives. Income-tax Department is moving toward total computerization of its work. This has led to a significant improvement in deliv .....

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..... verification etc. is required to be issued by an income-tax authority, who is outside the office, for discharging his official duties; or iii. when due to delay in PAN migration, PAN is lying with non- jurisdictional Assessing Officer; or iv. when PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or v. When the functionality to issue communication is not available in the system. the communication may be issued manually but only after recording reasons in writing in the file and with prior written approval of the Chief Commissioner / Director General of income-tax. In cases where manual communication is re .....

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..... he Principal Director General of Income-tax (Systems) within seven days from the date of its issuance. 7. Further, in all pending assessment proceedings, where notices were issued manually. prior to issuance of this Circular, the income- tax authorities shall identify such cases and shall upload the notices in these cases on the Systems by 31th October, 2019. 8. A reading of the aforesaid circular reveals that it has been issued by CBDT in exercise of powers conferred under section 119 of the Act, hence, has statutory effect. It mandates that on or after 1st day of October, 2019, no communication will be issued without a computer generated DIN, which has to be quoted in the body of the communication. Though, paragraph 3 of the af .....

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..... Further, learned Departmental Representative could not offer any convincing reasons, why the CBDT Circular No. 19/2019 should not be applicable in letter and spirit. 11. In view of the aforesaid, we are inclined to quash the impugned assessment orders. As a natural corollary, the impugned orders of learned first appellant authority would have no leg to stand. Accordingly, they are set aside. 12. Since, we have quashed the assessment orders, the issues arising in Revenue s appeal, which are on merits, have become academic. Hence, there is no need for adjudicating them. 13. Resultantly, Revenue s appeals are dismissed and assessee s cross-objections are allowed, as indicated above. Order pronounced in the open court .....

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