CIT's revision order without DIN number declared void and invalid under CBDT Circular 19/2019

ITAT Nagpur held that CIT's revision order without DIN number was void and invalid. Following CBDT Circular No.19 of 2019, orders without DIN are deemed never issued and cannot be cured under section 292B. The tribunal relied on Ashok Commercial Enterprises case establishing that DIN absence renders orders invalid. Appeal delay of 581 days was condoned due to Covid-19 pandemic period exclusion as per SC directions in Cognizance for Extension of Limitation cases.

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Issues Involved:
The legal question raised is regarding the failure to include a DIN number in the revision order, as required by Circular No.19 of 2019. The issue is whether the absence of a DIN renders the order void.

Legal Question:
The appellant contested the absence of a DIN number in the revision order by the Pr.CIT, citing Circular No.19 of 2019. The question was whether this absence rendered the order void, as per the circular's stipulations.

Key Details:
- The Circular mandated that no communication should be issued without a DIN after 1st October 2019.
- Exceptions were outlined for specific circumstances where manual communication could be issued, subject to recording reasons and obtaining prior approval.
- Any communication not conforming to the Circular's requirements would be deemed invalid and treated as never issued.
- The Circular emphasized the importance of maintaining an audit trail for all communications related to assessments, appeals, and orders.

Judgment:
The Tribunal referred to a recent decision by the jurisdictional high court in favor of the assessee, citing the Circular's binding nature on the revenue. The Tribunal quashed the Pr.CIT's order due to non-compliance with the Circular's DIN requirement, deeming it invalid and never issued.

Additional Points:
- The Tribunal allowed the appeal, considering the delay in filing due to the Covid-19 pandemic period.
- All other arguments on merits were considered academic, given the primary issue of non-compliance with the Circular's DIN requirement.

Conclusion:
The Tribunal upheld the importance of adhering to Circular No.19 of 2019 regarding the inclusion of a DIN number in communications, ruling the revision order void for not meeting this requirement. The appeal was allowed, and the order was pronounced on 31st October, 2023.

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