https://www.taxtmi.com/caselaws?id=457068 The ITAT Panaji held that an appellate order communicated without quoting the required Document Identification Number (DIN) in violation of CBDT Circular was invalid. The Revenue failed to establish that the case fell within exceptional circumstances or provide evidence for regularization of manual communication. The court declared the impugned order as non-est, having no legal effect. The assessee's appeal was allowed without examining merits due to this procedural non-compliance. en-us Thu, 24 Aug 2023 00:00:00 +0530 Wed, 04 Sep 2024 20:04:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457068 The ITAT Panaji held that an appellate order communicated without quoting the required Document Identification Number (DIN) in violation of CBDT Circular was invalid. The Revenue failed to establish that the case fell within exceptional circumstances or provide evidence for regularization of manual communication. The court declared the impugned order as non-est, having no legal effect. The assessee's appeal was allowed without examining merits due to this procedural non-compliance. Case-Laws Income Tax Thu, 24 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457068