Document Identification Number (DIN) up dates for brain storming and gaining further knowledge and experience from learned other authors and readers .

Document Identification Number (DIN) up dates for brain storming and gaining  further knowledge and experience from  learned other authors and readers .

Earlier Articles on this website:

Searched with DIN DOCUMENT IDENTIFICATION NO. – income tax

Searches resulted in many other articles on other subjects in which reference of DIN will be found.

Nature of articles and request to other lerned authors:

From the above list it can be observed that author has , from beganing of DIN  era made attempt to highlight importance of DIN and discussed with procedural aspects and difficulties. And also likely results in case search of DIN is not found or  fails in search of document for authentication. It was also pointed out that authentication result , even in case of document is found as” issued by tax authority” , the result is not clear and certain in absence of relevant details.

Articles by other learned authors started after some judgments.  Other learned authors are also requested to share their independent  views  on any matter of importance, even if there is no judgment so far. This is important:

a.  for understanding of  new provisions by author

b.  for readers-  by reading, discussion in various  forums for clarification  and better  understanding of  new provisions and to find factors of risks and  benefits in new provisions.

b.  for author and  readers both  for personal skill development of author.

Merely  reproducing provisions , judgments, circulars,  notification etc. without  some analysis, observation and authors own input about what is in his mind which he can share, is not good and it does not provide platform for good reading to learn. In fact  author can pose some questions for feed back from readers to improve understanding of the subject matter. Many  articles are lacking such inputs and therefore, there can be lack of interest of  reading and writing by readers, as happened with author himself  during past few months.

Recent order of ITAT:

GAJENDRA SINGH, C/O PRAVEEN K. AGARWAL & ASSOCIATES VERSUS DCIT, CC, GHAZIABAD AND (VICE-VERSA) [2023 (12) TMI 1200 - ITAT DELHI]

On cursory  reading of the above judgment author found that honorable tribunal has undertaken exercise of in-depth study on fundamental aspects not only with reference ot provisions for DIN but other fundamental rules laid down earlier, many long ago in form of judgments like:

1. Navnit Lal C. Javeri Versus KK. Sen, Appellate Assistant Commissioner Of Income-Tax, Bombay - 1964 (10) TMI 16 - Supreme Court
2. Commissioner of Income-Tax, West Bengal I Versus Vegetable Products Limited - 1973 (1) TMI 1 - Supreme Court
3. Ellerman Lines Limited Versus Commissioner of Income-Tax, West Bengal I - 1971 (10) TMI 7 - Supreme Court
4. KP Varghese Versus Income-Tax Officer, Ernakulam, And Another - 1981 (9) TMI 1 - Supreme Court

Honorable  tribunal has discussed relevant portions and applied the same and allowed appeal on one of fundamental aspect that is absence of DIN and related procedure in suitable manner.

Besides  many  judgments of High Courts on fundamentals  and recent order of  Tribunal about DIN in case of Abhimanyu Chaturvedi, Mallika Chaturvedi, Alka Chaturvedi Versus Deputy Commissioner of Income Tax, Central Circle-I, Noida - 2023 (8) TMI 378 - ITAT DELHI. In this judgment many other judgments including directly about DIN have been discussed.

While writing earlier articles, author has also kept  in mind such fundamentals, although it was not considered to mention   such judgments because learned readers of this website  also know very well such fundamentals.

Now  it is noticed that some of issues raised by author has found acceptance in recent judgments about DIN . Many fundamental aspects as pointed out in earlier articles are good to take support for claims and hopefully the same will be found acceptable.

 Updates, learning  and  major conclusions:

Specified document issued by department must bear  a valid DIN specific  to the document.

Document must find authentication. As per author, authentication report must state details of issuer officer and addressee to whom document is  address and sent . A mere statement that document has been issued by a tax officer is really not authentication.

In absence of DIN prompt action should be found for recording reasons for not mentioning DIN and steps leading to allotment of DIN and  its communication to the addressee.

Tax professionals and tax payers must be prompt to examine these aspects, in relation to all documents received from department without bothering whether it is an exempted one. Because tax payers stand must be the any communication received must be valid and authenticated.

Verify for authentication  of DIN and related document and take note of the same .In case client want this to be done by professional, there must be charge of fees and professional must have suitable person to do the same. If professional is not equipped for the same and in not interested, it must be conveyed to client to make alternate arrangement.

Tax payer must exercise its rights to receive proper documents  as soon as the document is issued or within reasonable  time .

Claim should be made not to accept excuses like  there is no time limit to serve document, time limit is only for issuing.

 If document is served belatedly  long delay of say more than three working  days in case of email and posting on website and more than 7 working  days in case of  post and hand delivery. In case of excessive delay, propriety of document is doubtful.