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TMI Blog2023 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... rders passed by the DRP for the assessment years 2019-20 and 2020-21 under Section 144C(5) are bad in law. Consequently, the final assessment orders passed by the AO u/s 143(3) r.w.s.144C(13) pursuant to such directions/orders of the DRP are also bad in law - Assessee appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... alid directions passed by the Ld. DRP under Section 144C(5) of the Act, is illegal, thus, making the final assessment order bad in law, null and void and thus, liable to be quashed. Additional grounds in ITA No.369/Del/2023: A.Y. 2020-21 1) on the facts and circumstances of the case and in law, the Ld. DRP erred in issuing the directions under Section 144C(5) of the Act dated November 10, 2022, without quoting the mandatory Documentation Identification Number ("DIN") on the body of the said directions, in contravention of the CBDT Circular No. 19/2019 dated August 14, 2019 and is therefore, invalid and shall be deemed to have never been issued. 2) on the facts and circumstances of the case and in law, the final assessment order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT in ITA No.248/Del/2022 dated 03.08.2023 wherein the co-ordinate Bench held that orders passed by the Assessing Officer without quoting the DIN on the body of the order are non est. 6. Learned Departmental Representative on the other hand submits that as intimated by the DCIT and Secretary(DR-II), New Delhi, the directions/orders under Section 144C(5) of the Act dated 16.06.2022 was uploaded on the ITBA System on 22.06.2022 for which a DIN was generated by the system. Learned DRP further submits that to communicate the DIN's directions/orders, an intimation letter was generated on 22.06.2022 having a separate DIN, therefore, it is submitted that in this way, there were two DINs generated, one for uploading the manual order on system and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s Brandix Mauritius Holdings 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 appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for generation of Intimation Letter 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 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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