Assessment order invalid without Document Identification Number mentioned in body despite later DIN intimation

ITAT Kolkata held that an assessment order dated 22.04.2022 was invalid as it was passed manually without mentioning the Document Identification Number (DIN) in its body, with the relevant box left blank. The computation sheet and demand notice under section 156 also lacked DIN. Although DIN intimation was sent later on 18.01.2023, the tribunal ruled the assessment order was deemed never issued per CBDT Circular para 4, citing precedents from Delhi HC and Bombay HC. The appeal delay was condoned due to late DIN intimation.

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Issues Involved:
1. Validity of the assessment order due to the absence of Document Identification Number (DIN).
2. Delay in filing the appeal.

Summary:

Issue 1: Validity of the Assessment Order Due to Absence of DIN

The assessee challenged the validity of the assessment order dated 22.04.2022 under sections 143(3) read with 144C and 144B of the Income-tax Act, 1961, arguing that it was passed manually without mentioning the Document Identification Number (DIN), violating CBDT Circular No. 19/2019 dated 14.08.2019. The Tribunal noted that the assessment order, computation sheet, and notice of demand under section 156 did not contain a DIN, with the relevant boxes left blank. The Tribunal referred to previous decisions, including the ITAT Kolkata case of Tata Medical Centre Trust and the Bombay High Court case of Ashok Commercial Enterprises, which held that orders issued without a DIN are invalid and deemed never to have been issued. The Tribunal concluded that the impugned assessment order was invalid and deemed never to have been issued as it did not conform to the CBDT Circular.

Issue 2: Delay in Filing the Appeal

The Tribunal addressed the delay in filing the appeal, noting that the assessment order was not received by the assessee on its registered email or by post and was not uploaded on the Income Tax E-Portal until 15.03.2023. The Tribunal found that the delay was directly linked to the issue of DIN and its intimation to the assessee, which made the assessment order available only on 16.03.2023. Considering this, the Tribunal condoned the delay.

Conclusion

The Tribunal allowed the appeal of the assessee, holding that the impugned assessment order was invalid and deemed never to have been issued. Consequently, all other grounds taken by the assessee were rendered academic and not adjudicated upon.

Order Pronounced in the Open Court on 08.09.2023.

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