Skyway Infraprojects Pvt. Ltd. Vs D/ACIT (Bombay High Court)
Bombay High Court has set aside an order by the Income Tax Appellate Tribunal (ITAT) and directed a fresh hearing in the case of Skyway Infraprojects Pvt. Ltd. vs. D/ACIT. The case involves 16 appeals for eight assessment years (2013-14 to 2020-21) and centers on the validity of an assessment order issued without a proper Document Identification Number (DIN). The court’s decision hinged on the ITAT’s failure to address crucial legal arguments raised by the assessee regarding the absence of a DIN and the timely delivery of the assessment order.
The dispute originated from a search action under Section 132 of the Income Tax Act, followed by assessment proceedings under Section 153A. The assessee, Skyway Infraprojects, challenged the subsequent assessment order, arguing that it lacked a DIN, a mandatory requirement under CBDT Circular No. 19 of 2019. The assessee also contended that the order was not properly uploaded to the tax portal and was served after the limitation period. Despite these arguments, which were supported by screenshots of the tax portal, the ITAT’s order did not specifically address the DIN issue or the evidence presented.
The High Court observed that the ITAT’s omission to consider the DIN issue, which goes to the root of the assessment order’s validity, was a procedural failure. The court noted that the DIN requirement, as per the CBDT circular, is not merely a technicality but a binding procedure. The court also highlighted that the ITAT had given a conflicting decision in an identical case involving a group concern of the assessee, a point that also remained unaddressed.
