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TMI Blog2024 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... reference, the said order of the ITAT is reproduced as under: "3. The assessee has raised additional ground of appeal which reads as under:- "That having regard to the law and facts of the case, the assessment order is null and void as the same is in violation of CBDT Circular No. 19/2019 requiring mandatory DIN." 4. Since the additional ground goes to the root of the matter we decided to adjudicate it first. 5. A perusal of the assessment order dated 30.12.2019 for A.Y.2015-16 and 30.12.2019 for A.Y. 2016-17 show that there is no mention of DIN on the body of the assessment order. 6. The impugned assessment order is dated 30.12.2019 and admittedly there is no mention of any DIN which makes the CBDT circular No.19/2019 squarely applicable. 7. It would be pertinent to refer to the CBDT Circular No.19/2019 dated 14.08.2019 which is binding on the AO and is as under:- 8. The CBDT further clarified the need for the said Circular as under:- 9. Further clarifying the board issued FAQ as under:- 10. A perusal of the aforementioned circular read with the clarification and FAQ makes it clear that if the assessment order does not follow the mandate of DIN the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the error is not so fatal as to make the assessment order null and void. It would be pertinent to refer to CBDT Circular No.19/.2019 which reads as under : GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF DIRECT TAXES Circular No.19/2019 New Delhi dated the 14th 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 e-governance initiatives, Income tax Department is moving toward total computerization of its work. This' has led to 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 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproval of the Chief Commissioner / Director General of Income Tax vide number.... dated .. .. " 4. Any communication which is not in conformity with Para-2 and Para-3 above, shall be treated as invalid and shall be deemed to have never been issued. 5. The communication issued manually in the three situations specified in para 3- (i), (ii) or (iii) above shall have to be regularised within 15 working days of its issuance, by - i. uploading the manual communication on the System. ii. compulsorily generating the DIN on the System; iii. communicating the DIN 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 31th October, 2019. 8. Hindi version to follow. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engrossed on such a manual communication, should read as follows : "....... This communication issues manually without a DIN on account of reason/ reasons given in para 3 (i)/3(ii)/3(iii)/3(iv)/3(v) of the CBDT Circular No...... dated .....and with the approval of the Chief Commissioner / Director General of Income Tax vide number ..... dated ...." 8.3 As indicated hereinabove, insofar as communications falling in circumstances alluded to in paragraph 3 (i) to 3 (iii) are concerned, the process of regularization in the manner indicated in paragraph 5, should take place within fifteen (15) working days of its issuance. This period of regularization with regard to the circumstance referred to in paragraph 3 (v) is reduced to seven (7) days, and is required to be marked to the Principal Director General of Income-Tax (Systems) [see paragraph 6 of the 2019 Circular] 9. In the instant case, there is nothing on record to show that, according to the appellant/ revenue, failure to allocate DIN arose out of the "exceptional circumstances" which are set forth in paragraph 3 of the 2019 Circular. It is, however, the case of the appellant/ revenue, both before this court and before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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