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TMI Blog2023 (8) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee fell within any of the five exceptional circumstances as envisaged in Para-3 and accompanying therewith evidentiary documents in terms Para-5 thereof in establishing regularisation of earlier manual communication. Therefore, this communication of impugned order suffered from compliance and rendered invalid as if it has never been issued. The impugned order ceases to have any effect in the eyes of law as non-est. In view of this categorical finding, delving deeper into merits is unwarranted. Appeal of the assessee is Allowed. - ITA Nos. 59/PAN/2020, 46/PAN/2020, 48/PAN/2020, 49/PAN/2020, 53/PAN/2020, 56/PAN/2020, 57/PAN/2020, 58/PAN/2020, 61/PAN/2020, 31/PAN/2023 to 36/PAN/2023, 19/PAN/2020 to 27/PAN/2020, 37/PAN/2020, 43/PAN/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revity and for a common consolidated order. We have taken Good Luck Developers ITA No. 59/PAN/2020 as lead case, resultantly adjudication laid in succeeding paragraphs shall mutatis-mutandis apply to remaining thirty seven appeals/Cos. as placed at Sr No. 2 to 38. 3. At the outset of virtual hearing, learned counsels for respective assessee s [ ARs hereinafter], without going into merits, have raised an oral legal ground challenging very validity of the impugned orders in the light of Circular No.19/2019 dt. 14/08/2019 issued by the Central Board of Direct Taxes [ CBDT hereinafter]. 4. Per contra, Ld. Departmental Representatives Mr N. Shrikanth Mr. Chavan [ DR hereinafter] objecting the admission submitted that, the impugned orders indeed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ascended out of the impugned order and goes to challenge validity thereof. Admittedly no new facts are required to be investigated or verified for the purpose, therefore such being a bald legal ground deserves admission in the light of ratio laid down by the Hon ble Apex Court in CIT Vs National Thermal Power Company Ltd. reported in 229 ITR 383 (SC), and Hon ble Delhi High Court in Gedore Tools Pvt Ltd. Vs CIT reported in 238 ITR 268. After due consideration of assessee s plea and submission, we are satisfied that, omission to raise legal ground while filing present appeal was neither wilful nor unreasonable, for the reason we deem it fit to admit in the light of judicial precedents laid in Jaora Sugar Mills Pvt. Ltd v CIT reported in 124 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f, invariably renders the communication as invalid and shall be deemed to have never been issued. 9. While vouching the effect of non-generation vis- -vis non-quoting of DIN, we note that, the Hon ble Delhi High Court while dealing with similar issue in CIT Vs Brandix Mauritius Holdings Ltd. (163/2023 dt. 20/03/2023), has held that the communication in relation to assessments, appeals, orders etc., which finds mention in paragraph 2 of the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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