Case Law Details
Rhone Associates Pvt Ltd Vs ACIT (ITAT Delhi)
Conclusion: Since there was no DIN mentioned in the assessment order which was contrary to the CBDT Circular No.19/2019 dated 14th August 2019, therefore, the jurisdiction assumed was invalid as generation of DIN subsequently and generation of intimation to be sent to assessee were of no consequence for the purpose of assessment and raising the demand.
Held: Assessee submitted that there was no DIN mentioned in the assessment order which was contrary to the CBDT Circular No.19/2019 dated 14th August 2019, therefore, the jurisdiction assumed was invalid. Revenue submitted that DIN had been generated and communicated to the assessee. It was held that on perusal of AO order showed that it was clear in the body of AO order, no DIN number was mentioned nor there was any reason of not mentioning the DIN number in order of the AO. Is such a situation, AO order would lose its validity. Subsequent separate communication of DIN was a superfluous exercise. The generation of DIN subsequently and generation of intimation to be sent to assessee were of no consequence for the purpose of assessment and raising the demand. The appeal filed by assessee was allowed.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against the order of the ld. CIT (Appeals)-30, New Delhi dated 16.12.2022 for the AY 2012-13.
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