Gajendra Singh Vs DCIT (ITAT Delhi)
ITAT Delhi held that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of AO’s order. Thus, Assessment order without DIN is void ab initio.
Facts- Vide the present appeal, it is mainly contested that that there is no DIN mentioned in the ld. AO’s order which is contrary to the CBDT Circular No.19/2019 dated 14th August 2019. Hence, the said AO’s order is void ab initio.
Conclusion- A perusal of the AO’s order shows that it is clear in the body of AO’s order, no DIN number is mentioned nor there is any reason of not mentioning the DIN number in order of the AO. In such a situation, the AO order will lose its validity. Subsequent separate communication of DIN is a superfluous exercise.
Coordinate bench in the case of Abhimanyu Chaturvedi vs DCIT has held that simultaneous issue of the DIN number is insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of the communication.
FULL TEXT OF THE ORDER OF ITAT DELHI
The aforesaid three appeals filed by the assessee are directed against the respective orders of the ld. CIT (Appeals) for the Assessment Year 2012- 13, 2013-14 & 2014-15 and the Revenue has filed cross appeal in Assessment Year 2014-15.
2. Since the issues are common & connected and the appeals were heard together, these are being consolidated and disposed off by this common order.
3. Although the assessee has raised many grounds, ld. Counsel for the assessee has pressed for additional ground which goes to the root of the validity of jurisdiction in this The additional ground reads as under:-
“1. That having regard to the facts and circumstances of the case, the action of Ld. AO in passing the impugned assessment order u/s 143(3)/153C dated 31.12.2019 is illegal, bad in law, inter alia for the reason that the said assessment order has been passed without 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. MIs Tata Medical Centre Trust, ITAT/202/2023, dated 26.09.2023 (Cal) and Ashok Commercial Enterprises vs. Asstt. CIT, WP No. 2595 of2021, dated 04.09.2023 (Bom) and CBDT Circular No.19/2019 dated 14th August 2019.
2. That in any case and in any view of the matter, the passing of impugned assessment order u/s 143(3)/153C dated 12.2019 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:
