DCIT Vs Ragova Developers & Auto Services Private Limited (ITAT Hyderabad)
ITAT Hyderabad held that passing of assessment order without Document Identification Number [DIN] is invalid and nonest in the eye of law. Accordingly, order shall be treated to have never been issued.
Facts- The assessment order for the assessment year 2014-15 in the case of the assessee was passed on 09/12/2016 under section 143(3) of the Act. Subsequently, on a perusal of such order and the assessment record, PCIT by way of order dated 25/03/2019 recorded a finding that such an order is erroneous insofar as it is prejudicial to the interest of Revenue and while cancelling the assessment made, gave a direction to Assessing Officer to redo the assessment after examining the issue relating to the purchase of immoveable property. Pursuant to such an order, Assessing Officer conducted enquiry and passed the impugned assessment order, but without any DIN.
CIT(A) allowed the appeal. Being aggrieved, revenue has preferred the present appeal.
Conclusion- A reading of the CBDT Circular No. 19/2019, dated 14/08/2019 clearly shows that with effect from 01/10/2019, all the communication shall contain the computer generated DIN, without which, vide paragraph No.4 thereof, such a communication shall be deemed to have never been issued.
