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TMI Blog2024 (1) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... al proceedings thereupon are also vitiated qua the assessee - Decided against revenue. - SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER For the Appellant : Shri Lalit Mohan, CA For the Respondent : Shri M.P. Dwivedi, Sr. DR ORDER PER ANUBHAV SHARMA, JM: The appeal is preferred by the Revenue against the order dated 12.05.2023 of the Commissioner of Income Tax (Appeals)-23, New Delhi, (hereinafter referred to as the Ld. First Appellate Authority or in short as the Ld. FAA ) in appeal No. CIT(A), Delhi-23/10017/2020-21 arising out of an appeal before it against the order dated 30.03.2022 passed u/s 143(3) r.w.s. 153A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) by the JCIT, Central Circle-1, New Delhi (hereinafter referred to as the Ld. AO ). 2. Heard and perused the record. At the time of hearing, the Respondent assessee has filed an application under Rule 27 of the Income-tax (Appellate Tribunal) Rules, 1963 submitting that the ld. CIT(A) has failed to adjudicate jurisdictional grounds. The respondent has prayed to be permitted to raise the following grounds:- That having reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a significant improvement in delivery of services and has also brought greater transparency in the functioning of the tax administration. Presently, almost all notices and orders are being 2486 Ors generated electronically on the Income Tax Business Application (ITBA) platform. However, it has been brought to the notice of the Central Board of Direct Taxes (the Board) that there have been some instances in which the notice, order, summons, letter and any correspondence (hereinafter referred to as communication ) were found to have been issued manually, without maintaining a proper and it trail of such communication. 2. In order to prevent such instances and to maintain proper audit trail of all communication, the Board in exercise of power under section 119 of the Income-tax Act, 1961 (herein after referred to as the Act ), has decided that no communication shall be issued by any income tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 15th day of October, 2019 unless a comput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N so generated to the assessee/any other person as per electronically generated pro-forma available on the System. 6. An intimation of issuance of manual communication for the reasons mentioned in para 3(v) shall be sent to the 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 31 th October, 2019. 8. Hindi version to follow. 13. It will also be appropriate to reproduce the relevant content of instructions from Directorate of Income Tax (System), dated 25.10.2019 as follows :- Subject: Changes in facility for generation of Document Identification Number (DIN) for manual documents in Income Tax Business Application (ITBA)/ITD - Reg. Madam/Sir, 2486 Ors This is in reference to the subject mentioned above. It is informed that the facility for generation of Document Identification Number (DIN) for documents prepared outside ITBA system and uploaded manually is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port submitted by the Ld. AO which makes it 2486 Ors admitted that the order was passed manually. It was uploaded on ITBA on 17.09.2021. The DIN no. was generated on 17.09.2021 through ITBA. Ld. AO admitted that to his understanding whenever manually is passed the assessment order is uploaded on ITBA through manual to system tab, a DIN is generated for that particular assessment order. Accordingly, the DIN was generated in the cases and intimations were sent. 15. However, from the assessment order it does not appear that Ld. AO had proceeded to pass the order manually. There is nothing in the assessment order mentioning the reasons which as exception only allow passing of the assessment order manually. 15.1 In this context from the aforesaid Circular no. 19/2019 it can be noted that it mandates that if the 'communication' is issued under aforesaid three exceptions the 'communication' shall 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore 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' is defined shows every notice, order, summons, letter and any correspondence from Tax authorities should have a DIN quoted and it is for this reason that the Intimation issued about the DIN of assessment order itself has a DIN quoted on it. 5. Although before the ld.CIT(A) no separate ground in that regard was taken by the assessee, however, the directions of the Board being binding upon the Revenue authorities the assessment order is to be considered non est and void ab initio and as if was never issued. The effect of the assessment order not bearing DIN number is that it is considered to have never been issued, so all consequential proceedings thereupon are also vitiated qua the assessee and being second appellate authority, this Bench is bound to take cognizance of the same, at instance of assessee, irrespective ..... X X X X Extracts X X X X X X X X Extracts X X X X
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