Assessment orders without Document Identification Number invalid and deemed never issued under CBDT Circular

The ITAT Delhi held that assessment orders without Document Identification Number (DIN) are invalid and deemed never issued per CBDT Circular dated 14/08/2019. The tribunal ruled that CBDT circulars are binding on revenue authorities without exception, and non-compliance vitiates the communication regardless of prejudice to the assessee. Subsequent generation of DIN through ITBA intimation cannot cure the defect as it is not part of the original assessment order. The assessment order lacking DIN has no legal foundation and becomes voidable at the assessee's instance, making it invalid ab initio.

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Issues Involved:
1. Legality of the assessment order due to the absence of Document Identification Number (DIN).
2. The sustainability of the assessment order on various legal and factual grounds.

Summary of Judgment:

Issue 1: Legality of the Assessment Order Due to Absence of DIN
- The assessee argued that the assessment order dated 31.12.2019 was illegal and bad in law since it was passed without a DIN, referencing judgments from various High Courts and CBDT Circular No. 19/2019.
- The Tribunal admitted the additional grounds raised by the assessee, considering it a pure question of law settled by the Hon'ble Jurisdictional High Court in the case of Brandix Mauritius Holdings Ltd.
- The Department contended that the provision for DIN is by way of a Circular and not an amendment to the Act, arguing that the absence of DIN does not make the order void ab initio unless prejudice to the assessee is demonstrated.
- The Tribunal referred to its previous decision in the case of Abhinav Chaturvedi, emphasizing that the Circular is binding on Revenue officers and non-compliance renders the communication invalid.
- The Tribunal concluded that the assessment order without a DIN is deemed never to have been issued as per CBDT Circular No. 19/2019, thus invalidating the assessment order.

Issue 2: Sustainability of the Assessment Order on Various Legal and Factual Grounds
- The Tribunal did not adjudicate on other grounds raised by the assessee as the assessment order was already set aside due to the absence of DIN.
- The appeals of the assessee were allowed, and the assessment order was set aside.
- Consequently, the cross-appeal of the Revenue was rendered infructuous and dismissed.

Conclusion:
- The Tribunal ruled in favor of the assessee, setting aside the assessment order for non-compliance with the CBDT Circular regarding DIN.
- The other grounds of appeal were not addressed as the primary issue of DIN absence invalidated the assessment order.
- The cross-appeal by the Revenue was dismissed as infructuous.

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