Case Law Details
Innio Jenbacher GmbH & Co. Vs ACIT (ITAT Delhi)
Conclusion: The Dispute Resolution Panel (DRP) order passed without Document Identification Number (DIN) number should be treated as invalid and was contrary to the CBDT Circular No.19/2019 dated 14th August 2019 as it was clear in the body of DRP order, no DIN number was mentioned nor there was any reason of not mentioning the DIN number in order of the DRP.
Held: In the instant case, assessee submitted that there was no DIN mentioned in the DRP order which was contrary to the CBDT Circular No.19/2019 dated 14th August 2019. Hence, he submitted that the said DRP order was void ab initio. He further submitted that in such a situation, jurisdiction assumed was invalid and whole proceedings were vitiated. It was held that a reading of the circular made it clear that the object behind bringing the circular was for creating an audit trail. In paragraph 2, it had been very clearly mentioned that no communication should 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 DIN had been allotted and was duly quoted in the body of such communication. A perusal of the DRP order showed that it was clear in the body of DRP order, no DIN number was mentioned nor there was any reason of not mentioning the DIN number in order of the DRP. Subsequent separate communication of DIN was a superfluous exercise, that simultaneous issue of the DIN number was insignificant and superfluous exercise, in the absence of mentioning the DIN number on the body of the communication. The impugned DRP order was invalid and should be deemed to have never been passed.
FULL TEXT OF THE ORDER OF ITAT DELHI
These appeals by the assessee are directed against the respective orders of the Assessing Officer pursuant to the directions issued by the DRP for the respective assessment years.
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