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TMI Blog2023 (11) TMI 1363X X X X Extracts X X X X X X X X Extracts X X X X ..... DIN number as is must as held in the judgements of CIT (International Taxation) vs. Brandix Mauritius Holdings Ltd., ITA No. 163/2023, dated 20.03.2023 (Del), PCIT(E) vs. M/s Tata Medical Centre Trust, ITAT/202/2023, dated 26.09.2023 (Cal) and Ashok Commercial Enterprises vs. Asstt. CIT, WP No. 2595 of 2021, dated 04.09.2023 (Bom) and CBDT Circular No. 19/2019 dated 14.08.2019. 2. That in any case and in any view of the matter, the passing of the impugned order for cancellation of registration u/s 12AB(4) dated 31.03.2023 is illegal, bad in law and the same is not sustainable on various legal and factual grounds. Since the above grounds of appeal are purely legal, do not require fresh facts to be investigated and go to the root of the matter, it is prayed that the same may please be admitted in view of the following judgements: ● CIT vs. Sinhgad Technical Education Society, (2017) 397 ITR 0344 (SC). ● NTPC Ltd. vs. CIT, (1998) 229 ITR 0383 (SC). ● VMT Spinning Co. Ltd. vs. CIT & Anr., (2016) 389 ITR 0326 (P&H). ● CIT vs. Sam Global Securities, (2014) 360 ITR 0682 (Del.). ● Siksha vs. CIT, (2011) 336 ITR 0112 (Orissa) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ising out of sub silentio to contend that as the Hon'ble Delhi High Court was not apprised of the aforesaid arguments, the judgement of the Hon'ble Delhi High Court in the case of Brandix Mauritius Holdings Ltd. (supra) cannot be taken as a precedent. 6. After taking into consideration the material on record, it comes up that there is no denial of ld. DR to the fact that the impugned order for cancellation of registration u/s 12AB(4) of the Act dated 31.03.2023 does not bear the DIN number. The binding effect to Circular and subsequent act of DIN generation, to make the order not bearing DIN validated have been considered by this Bench in the case of Abhinav Chaturvedi and others ITA No. 2486/Del/2022, A.Y. 2013-14 decided on 03.08.2023 and it will be appropriate to reproduce the findings herein below:- "11. The Bench has given thoughtful consideration to the matter on record and submissions. The issues to be decided first are ; First, if there was any illegality in the impugned assessment orders for the reason that the Assessment order did not have DIN quoted on its body. Secondly, if there was any illegality in the impugned assessment orders for the reason the same w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2486 & Ors. 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(ii)/3 (iii)/3 (iv)/3 (v) of the CBDT Circular No ... dated .... (strike off those which are not applicable) and wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anual letter or notice or order in ITBA. User may use the same for reference and quoting as Doc. No. in physical copy. 4. Intimation letter will continue to be generated in ITBA. The same document will also be shared with e-Filing portal through e- Proceedings interface for authentication purpose. Assessee can verify the authenticity of the Letter or Notice or Order issued by Income Tax Authorities (ITA) in e-Filing portal. Such intimation along with Letter/Notice/Orders also made available in View/Download Letter/Notice/Orders screen if users wish to dispatch the same through post. Steps to be followed for DIN generation in ITBA application are as below:- i. Navigate to Generate Letter/Notice/Orders ii. Select Manual to System option screen. iii. User will enter the Date of Issue and Manual File No. iv. Click on Save and Generate DIN. NOTE: DIN will be generated in the system and will be displayed in column 'System Doc. No. ' User should physically sign the document after quoting DIN before uploading, as the assessee will be viewing the uploaded document on their e-Proceeding account on e-filing portal. v. User will attach the file and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which the notice, order, summons, letter and any correspondence (hereinafter referred to as "communication"). So the assessment order itself is a communication and all compliances expected have to be specific to the assessment order. 15.3 Coming back to the assessment orders, in fact as para no. 1 to 3.1 of the assessment order dated 09.08.2021 are considered they mention that notice u/s 153A of the Act was issued through ITBA portal. Subsequent notice u/s 143(2) of the Act was also issued through ITBA Portal. Thus, the notices for the purpose of assessment were issued through ITBA Portal and if thereafter the assessment was carried out manually the assessment order should have mentioned the aforesaid fact to comply with the mandate of Circular with regard to communications issued manually. 16. Further, the Bench takes note of the instructions dated 25.10.19, which lay down that when a document is prepared outside ITBA system and uploaded manually, a DIN is required to be generated prior to uploading the document in ITBA. The instructions make it imperative that the DIN so generated has to be used for reference and quoting a document number in a physical copy. The instruction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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