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TMI Blog2023 (7) TMI 1444X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments in establishing regularisation of earlier manual issuance of communication in terms Para-5 thereof. Thus, communication of assessment order suffered from compliance and rendered itself invalid as if it has never been issued to the assessee. Thus, in our considered view, for want of generating quoting the DIN in the body, the assessment order is to be treated as never been issued, therefore ceases to have any effect in the eyes of law. Aseesee appeal allowed. - HON BLW SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER For the Assessee : Shri Pramod Shingte For the Revenue : Shri M. G. Jasnani ORDER PER G. D. PADMAHSHALI, AM; The present appeal of the assessee for the assessment year [for sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al legal ground challenging the very validity of the assessment in the light of Circular No. 19/2019 issued by the Central Board of Direct Taxes [for short CBDT ]. Per contra, the Ld. counsel for the Revenue Mr Jasnani [for short DR ] objecting the admission of oral legal ground, has vehemently submitted that, the order of assessment indeed bears the DCR No. 85/61 2019-20 and thus corresponding Document Identification Number [for short DIN ] must have been generated in compliance with the CBDT Circular (supra), which however remained to be quoted in the body of the assessment order while communicating to the assessee. The Ld. DR further capitulated that, aforestated CBDT circular came into force w.e.f. 01/10/2019 whereas the assessment orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urt in Gedore Tools Pvt Ltd. Vs CIT reported in 238 ITR 268. After due consideration of appellant s plea and submission, we are satisfied that, the omission to raise aforestated legal ground while filing the memorandum of appeal in the extant case was neither wilful nor unreasonable, for the reason we are inclined to admit the same in the light of judicial precedents laid by Hon ble Supreme Court and Hon ble High Courts in catena of cases including Jaora Sugar Mills Pvt. Ltd v CIT reported in 124 ITR 482 (MP), and CIT v Western Rolling Mills Pvt. Ltd. reported at 156 ITR 54 (Bom) and Jute Corporation of India Ltd. v CIT find placed in 187 ITR 688(SC) and Ahmedabad Electricity Co. Ltd. v CIT reported in 199 ITR 351(Bom), ergo same stands adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 2019 circular, albeit without DIN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon ble High Court that in view of the decision of Hon ble Supreme Court in the case of K.P. Varghese Vs ITO, Ernakulum (1981) 4 SCC 173 and in the case of Back Office IT Solutions Pvt. Ltd. Vs UOI (2021) SCC online Del 2742, the circulars issued by the CBDT binds the Revenue in their administration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 9. In the light of aforestated legal position our discussion, in the present appeal we note that, the assessment order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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