Smt. Sharda Devi Bajaj Vs DCIT (ITAT Delhi)
Introduction: Delve into the recent ITAT Delhi ruling in the case of Smt. Sharda Devi Bajaj vs. DCIT, where the assessment order faced scrutiny for lacking the Document Identification Number (DIN/DN). The article unfolds the intricacies of the case, highlighting the importance of compliance with the CBDT Circular No. 19/2019 dated 14.08.2019 and its impact on the validity of the assessment order.
Background of the Case:
- A search operation in the Bajaj Group led to the assessment of income for various assessees.
- The challenge arose concerning the absence of Document Identification Number (DIN/DN) in the assessment order.
CBDT Circular and Legal Mandate:
- CBDT Circular No. 19/2019 dated 14.08.2019 mandates the generation and quoting of DIN in communications and orders.
- Exceptions for manual issuance are permitted under specific circumstances, with recorded reasons and prior approval.
Assessment Order Deficiency:
- The assessment order, in this case, lacked the essential DIN, raising concerns about its validity.
- CBDT Circular explicitly deems communications without DIN as invalid.
Legal Precedents:
- Citing legal precedents, the article underscores that subsequent generation of DIN does not suffice.
- Recent decisions by Hon’ble Courts emphasize strict adherence to DIN requirements.
Communication dated 17.9.2019:
- The Revenue relies on a communication about the roll-out of the facility for System-generated Document (Intimation Letter) containing DIN.
- However, it is clarified that this communication pertains to exceptional circumstances under Circular Para 3 and does not apply in this case.
ITAT Ruling and Additional Ground:
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