Subsequent Intimation of DIN without quoting It on Body of Assessment Order Is Invalid

Harish Gupta Vs DCIT (ITAT Delhi)

In the case of Harish Gupta Vs DCIT, the Income Tax Appellate Tribunal (ITAT) Delhi made a significant ruling regarding the validity of an assessment order. The central issue revolved around the absence of a Document Identification Number (DIN) on the assessment order, which led to a crucial decision regarding the legality of the assessment process.

Background: Harish Gupta filed an appeal against the assessment order dated 28.12.2021 passed under sections 153C/143(3) of the Income Tax Act, 1961. Among various grounds of appeal, two critical points were raised. First, the appellant challenged the validity of the assessment order due to a missing DIN, and second, he questioned the correctness of the assessment proceedings under section 153C.

DIN Requirement: The appellant contended that the assessment order was void ab initio because it did not bear a DIN. DIN is a unique identification number issued by the tax authorities to authenticate communications and ensure their validity.

Assessing Officer’s Response: The Assessing Officer responded by stating that the assessment order was passed on 28.12.2021 within the statutory time limit and that a valid DIN was generated for it. The order was served to the assessee electronically, and any request for a copy was fulfilled through an online communication with a DIN.

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