CBDT on 14th august 2019 issued circular no. 19/2019 titled as ‘Generation/Allotment/Quoting of Document Identification Number (DIN) in Notice / Order / Summons / letter / correspondence issued by the Income-tax Department-reg.’
In accordance to the above mentioned circular no communication shall be issued by any income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. to the assessee or any other person, on or after the 1st day of October, 2019 unless a computer-generated Document Identification Number (DIN) has been allotted and is duly quoted in the body of such communication. Thus, it is mandatory to quote DIN in the body of such communication itself.
The intent behind such circular by CBDT is to maintain proper audit trail of all the communication issued by the Income Tax Department and this circular has to be strictly complied with by the department & failure to do will tender the communication issued in noncompliance of circular no. 19/2019 as invalid and same was observed by the ITAT, Kolkata in the case of TATA Medical Centre Trust Vs. CIT (E), Kolkata, ITA No.238/Kol/2021, Dated 18.07.2022.
However, circular also envisages situations, where a communication may be issued by the department without a DIN, the same are as follows-
> When there are technical difficulties in generating/allotting/quoting the DIN and issuance of communication electronically; or
> When communication regarding enquiry, verification etc. is required to be issued by an income-tax authority, who is outside the office, for discharging his official duties; or
> When due to delay in PAN migration, PAN is lying with non-jurisdictional Assessing Officer; or
> When PAN of assessee is not available and where a proceeding under the Act (other than verification under section 131 or section 133 of the Act) is sought to be initiated; or
> When the functionality to issue communication is not available in the system
In the above mentioned exceptional circumstances wherein the communication may be issued manually without DIN initially which can later be regularized within 15 working days of its issuance by allotting a DIN. However, in such cases, the following procedure has to be complied with before issuance of such communication:-
- Reasons has to be recorded for non-issuance of DIN.
- Prior approval has to be taken from Chief Commissioner/Director General of Income Tax.
- The communication issued under aforesaid circumstances must state the fact that the communication is issued manually without a DIN and the date of obtaining of the written approval of the Chief Commissioner /Director General of Income-Tax for issue of manual communication in the therein prescribed format.
Conclusion
CDBT circular no. 19/2019 is mandatory in nature and non-compliance of the same will render order, notices etc. as INVALID.
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