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TMI Blog2024 (5) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. If signing and authentication would mean the same, then there was no need for the Legislature to lay down the requirement of signing the documents, viz., notices, orders, etc., in sub-section (1) and explain the purpose of authentication in sub-section (2) of section 282A of the Act. If argument of the Revenue is accepted, then the provisions of sub-section (1) of section 282A would become redundant. Revenue has tried to take shelter under section 292B of the Act. The said section cures the procedural defects or omissions. The section does not grant immunity from non-compliance of statutory provisions. Non-signing of an assessment order is not a procedural flaw that can be cured subsequently. The order is complete only when it is signed and released. The date on which the order is signed by the AO is the date of order. If the Revenue s contention is accepted and the AO is allowed to sign the assessment order now considering it to be procedural deficiency, still the order would suffer from the defect of limitation and would be without jurisdiction. In the case of Vijay Corporation [ 2012 (4) TMI 353 - ITAT MUMBAI] co-ordinate Bench in a case where the assessment order served on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Board of Direct Taxes to contend that the Board had laid down the procedure, format and standards for ensuring secured transmission of electronic communications to the assessee, i. e., communication through e-mail or display of record on the website of the Income-tax Department. "Clause-n" of para 6 of the said notification categorically mentions that the Assessing Officer shall pass the order and attach scanned copy of the order under section 143(3) of the Act bearing his/her signature in PDF format to the e-mail sent to the assessee and cause order under section 143(3) to be served as specified in section 282 of the Act. He asserted that the Board requires that the assessment order sent to the assessee through e-mail should be signed by the Assessing Officer. 3.1. The learned counsel for the assessee further referred to Income-tax business application assessment Instruction No. 6, dated October 3, 2017. He pointed that after complete migration to "e-proceedings", the Board issued the said assessment instructions where the entire process of passing assessment order was explained in a chronological manner. The process of passing the assessment order was d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2021, wherein unsigned notice issued under section 148 of the Act was held to be invalid. 4. The learned counsel for the assessee submitted that if the assessee succeeds on ground No. 1 of appeal, the other grounds of appeal would become academic, hence, at this stage he is confining his submissions to ground No. 1 of appeal only. 5. Au contraire, Shri Ajay Kumar Sharma representing the Department vehemently defended the assessment order and prayed for dismissing ground No. 1 of appeal. The learned Departmental representative placed on record an affidavit sworn in by the Assessing Officer stating that the assessment order was duly signed by him manually before the same was uploaded on Income-tax business application portal. The learned Depart mental representative also placed before the Bench assessment folder to show manually signed copy of the assessment order dated February 3, 2021 in the records of the Department. He submitted that service of unsigned assessment order can be an error or omission which is rectifiable. The learned Departmental representative referred to his letter dated July 14, 2023 vide which he had placed on record the submissions of the Assessing Officer, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. The learned Departmental representative submitted that the additions made in the draft assessment order and the final assessment order are the same. Since, the draft assessment order has been duly signed by the Assessing Officer and the additions made therein have been confirmed by the Dispute Resolution Panel, no prejudice is caused to the assessee if the final assessment order is not signed by the Assessing Officer. The final assessment order passed by the Assessing Officer in substance and effect is in conformity the intent and purpose of the Act. Hence, valid as per sections 292B and 292BB of the Act. The learned Departmental representative further placed on record order sheet details. Referring to the entries on February 3, 2021, he submitted that the Assessing Officer after generation of the order signed using his token and sent the order through his login ID using his password to the assessee on the e-mail ID furnished by the assessee. It is sufficient to authenticate generation of the order, the assessment order could not have been sent to the assessee using e-mail ID of the Assessing Officer by any third unauthorised person. Thus, the order sent by the Assessing Officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter serving of the same to the assessee is reproduced herein below : "6. The procedure, formats and standards for ensuring secured transmission of electronic communication is specified as under : . . . n. The Assessing Officer shall pass the order and attach the scanned copy of the order under section 143(3) bearing his/her signature in PDF format to the e-mail sent to the assessee and/or cause the order under section 143(3) to be served as specified in section 282 of the Income-tax Act, 1961." 9. Section 282A of the Act deals with authentication of notices and other documents. The section mandates that where the Act requires the notice or other documents to be issued by any Income-tax authority, such notice or other document signed and issued in paper form or communicated in electronic form by the authority in accordance with procedure as may be prescribed. Section 282 of the Act specifies the mode of service of notice or summon or requisitions or order or any other communication under this Act. A conjoint reading of the above two sections would make it clear that other documents referred to under section 282A of the Act would include summon or requisition or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order by clicking on the generate order button. On clicking the same, all the data will be sent for final computation (since there may be a gap between the date of draft order and final order). On completion of accounting. The Assessing Officer will get an alert that final data is received. The Assessing Officer then needs go to view/download notice/letter/order screen to view the generated orders, computation sheet, demand notice and other documents. In order to digitally sign the assessment order the Assessing Officer will navigate go to view/enter dispatch details screen to sign the documents digitally. The work item pendency will be closed in Income-tax business application and assessment proceedings will conclude." As perusal of the stage of order generation as set out in the instructions would show that to sign the assessment order digitally the steps to be followed by the Assessing Officer are also meticulously given. The signing of assessment order is an integrated process of order generation in e- assessment. The assessment proceedings conclude only after the order is digitally signed. Thus, the importance of signing assessment order cannot be undermined. 12. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f signing the judgments. Order 20, rule 3 of the Code of Civil Procedure mandates that the judgment shall be dated and signed by the judge at the time of pronouncing it and when once signed, shall not afterwards be altered. The signing of an order is thus, not a mere formality, it is a mandatory requirement. It is not a curable procedural defect that can be fixed by signing the order after service of the same on the assessee. If an unsigned order or notice is served on the assessee, the same is invalid. 15. The framing of an assessment is a quasi-judicial function. The assessment order passed by the Assessing Officer is subject to judicial scrutiny by higher appellate authorities. Therefore, the said order has to be in conformity with the provisions of the Act in every respect, be it limitation, the jurisdiction of the officer passing the said order or signing and service of the order. 16. The learned Departmental representative referred to the provisions of rule 127A, i. e., the rule framed in pursuance of the provisions of section 282(2) of the Act for service of notice, summons, requisition order and other communications. The learned Departmental representative has pointed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thentication in sub-section (2) of section 282A of the Act. If argument of the Revenue is accepted, then the provisions of sub-section (1) of section 282A would become redundant. 17. Lastly, the Revenue has tried to take shelter under section 292B of the Act. The said section cures the procedural defects or omissions. The section does not grant immunity from non-compliance of statutory provisions. Non-signing of an assessment order is not a procedural flaw that can be cured subsequently. The order is complete only when it is signed and released. The date on which the order is signed by the Assessing Officer is the date of order. If the Revenue's contention is accepted and the Assessing Officer is allowed to sign the assessment order now considering it to be procedural deficiency, still the order would suffer from the defect of limitation and would be without jurisdiction. 18. In the case of Vijay Corporation v. ITO (supra), the co-ordinate Bench in a case where the assessment order served on the assessee was not signed by the Assessing Officer, held that requirement of signature of the Assessing Officer is a legal requirement. The omission to sign the order of assessment cann ..... X X X X Extracts X X X X X X X X Extracts X X X X
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