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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 ..... w.s. 153C of the Act is null and void and nonest. Appeal of assessee allowed. - SHRI KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER For the Appellant : Sh. Pranshu Singhal, CA For the Respondent : Sh. Subhra J. Chakraborty, CIT-DR ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-24, New Delhi dated 30.11.2022. 2. At the outset, the ld. AR submitted that the DIN has been quote d neither in the header of the Assessment Order nor body of the Assessment Order dated 29.09.2021 and pleaded that the order be treated as null and void as it is in violation of CBDT Circular No. 19/2019 dated 14.08.2019. The ld. DR could not dispute that the DIN has not been quo ted in the Assessment Order. 3. This issue of DIN has been squarely covered by the order of the Co-ordinate Bench of ITAT in the case of Nirmala Devi Vs. DCIT in ITA No. 1402/Del/2023 who is the other individuals of the family covered u/s 153A of the Income Tax Act, 1961. 4. For the sake of ready reference, the said order of the ITAT is reproduced as under: 3. The assessee has raised additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts. Therefore, the additional grounds raised are admitted. 6. In light of the above ratio, we find that this Tribunal is not required to verify any new facts. Therefore, additional grounds raised are admitted. 8. Ground No.8 : On facts and circumstances of the case in law, the Learned Assessing Officer ( Ld. AO ) erred in issuing the final assessment order under section 147/1440(13)/143(3) of the Income-tax Act, 1961 ( the Act ) dated 15 October 2019 without quoting the mandatory document identification number ( DIN ) in conformity with Para-2 and Para-3 of Circular No. 19/2019 dated 14 August 2019 and thus, the said final assessment order deserves to be held as invalid, bad in law and void ab initio. 7. A perusal of the record shows that the final assessment order along with notice of demands dated 15.10.2019 and it is an undisputed fact that it has been passed/ issued without quoting Document Identification Number (DIN) which is mandatory as per the CBDT Circular No.19/2019 dated 14.08.2019. 8. The ld. DR vehemently stated that DIN was generated but due to upgradation, it was not reflected in the order. It is the say of the ld. DR that the error is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non jurisdictional Assessing Officer; or (iv) when PAN of assessee is not avail able 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 required to be issued due to delay in PAN migration, the proposal seeking approval for issuance of manual communication shall include the reason for delay in PAN migration. The communication issued under aforesaid circumstances 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 communication issues manually without a DIN on account of reason/reasons given in para 3 (i)/3(il)/3 (iii)/3 (iv)/3 (v) of the CBDT Circular No ... dated (strike off those which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct is invalid and deemed to have never been issued as it fails to mention DIN in its body by adhering to Circular No. 19/2009 dated 14.08.2019. 12. This order of the Tribunal was upheld by the Hon ble Delhi High Court order dated 20.03.2023 in ITA No.163/2023 the relevant findings reads as under :- 8. Therefore, any communication which is not conformity with the provisions of paragraph 2 and 3 of the 2019 Circular is to be treated as invalid, as if it was never issued [See paragraph 4 of the 2019 Circular.] 8.1 In a nutshell, Communications referred to in the 2019 Circular would fall in the following slots : i. Those which do not fall in the exceptions carved out in paragraph 3 (i) to (v) ii. Those which fall in the exceptions embedded in paragraph 3 (i) to (v), but do not adhere to the regime set forth in the 2019 Circular 8.2 Therefore, whenever communications are issued in the circumstances alluded to in paragraph 3 (i) to (v), i.e. are issued manually without a DIN, they require to be backed by the approval of the Chief Commissioner/ Director General. The manual communication is required to furnish the reference number and the date when the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al all that we are required to consider is question of law arises for consideration, which, inter alia, would require the Court issue is debatable or if there is an alternate view possible. Given the language employed in the 2019 Circular, issued is debatable or if there is neither any scope for debate not is there any leeway for an alternate view. 21.1 We find no error in the view adopted by the Tribunal. The Tribunal has simply the 2019 Circular and thus, reached a conclusion in favour of the respondent/assessee. 22. Accordingly, the appeal filed by the appellant/revenue is closed. 13. Respectfully following the decision of the coordinate Bench and the Hon ble jurisdictional High Court (supra) we have no hesitation to hold that the assessment order dated 30.12.2019 framed u/s. 143(3) r.w.s. 153C of the Act is null and void and nonest. 5. In the absence of any change in the factual matrix and the proposition laid by the Tribunal, we hold that the Assessment Order in the case of the assessee for the A.Y. 2020-21 is treated as nonest. 6. In the result, the appeal of the assessee is allowed. Order Pronounced in the Open Court on 03/01/2024. - - Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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