Danieli and C Officine Meccaniche S P A Vs ACIT (ITAT Kolkata)
ITAT Kolkata Annuls Unsigned Assessment Order – Signing is Mandatory, Authentication Alone Not Enough: ITAT Kolkata Quashes Unsigned Assessment Order; Holds Signing Mandatory Even for Electronic Communications
Assessee challenged assessment order passed u/s 143(3) r.w.s 144C(13) on the ground that the order was not signed by AO & therefore invalid. Assessee pointed out that after DRP directions dt 13.09.2024, AO issued communication dt 30.10.2024 enclosing assessment order. While covering letter carried DIN & signature, the attached order was in word format without signature, DIN or even PAN details. Subsequently, order dt 08.11.2024 also bore only the name of AO but no signature or digital signature.
Assessee argued that s.282A mandates that every notice or order must be signed whether issued in paper or electronic form. Mere authentication by printing name & office under Rule 127A cannot substitute signature. Reliance was placed on ITAT decisions in Philips Electronics Nederland B.V., Reuters Asia Pacific Ltd & Vijay Corporation, which consistently held that unsigned assessment orders are a nullity & defect cannot be cured u/s 292B.
Revenue submitted that communication through designated email ID with printed details is sufficient authentication under s.282A(2) & Rule 127A, and that absence of signature was due to technical glitch.
