TaxTMI 
TaxTMI 
2023 (5) TMI 835
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....) for the assessment year 2015-16, assessee preferred this appeal. 2. Legal existence of the order dated 23/03/2020 by learned PCIT under section 263 of the Act, passed without the Document Identification Number (DIN) is challenged in this appeal, basing on the Circular No. 19/2019, dated 14/08/2019 issued by the Central Board of Direct Taxes (CBDT) and the decision of Hon'ble Delhi High Court in the case of CIT vs. Brandix Mauritius Holdings Ltd., in ITA No. 163/2023, dated 20/03/2023. 3. Brief facts of the case are that the assessment order for the assessment year 2015-16 in the case of Sri Sidda Venkata Surya Prakasa Rao was passed on 28/12/2017under section 143(3) of the. On a perusal of such order and the assessment record, l....
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....the order under section 263 of the Act is otherwise legal and valid, merely because of the discrepancy in respect of the DIN, a meritorious case cannot be thrown out without delving into the merits of the same. 6. We have gone through the record in the light of the submissions made on either side. There is no denial of the fact that nowhere in the order dated 23/03/2020 under section 263 of the Act that there is any whisper about the generation or non generation of DIN nor is there any reference to the reasons for not generating any computer based DIN at the time of passing of such order. It is only by way of subsequent communication dated 02/06/2020 containing the DIN No. ITBA/REV/S/91/2020-21/1027201917(1), it was communicated to the a....
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....ven days of such issuance of the communication. Paragraph 4, in unequivocal terms, mentions that any communication which is not in conformity with paragraph 2 and 3 shall be treated as invalid and shall be deemed to have never been issued. 8. In the case of CIT vs. Brandix Mauritius Holdings Ltd., (supra), the Hon'ble Delhi High Court held that the communication in relation to assessments, appeals, orders etc., which finds mention in paragraph 2 of the 2019 circular, albeit without DIN, can have no standing in law, having regard to the provisions of paragraph 4 of the 2019 circular. It is further observed by the Hon'ble High Court that in view of the decision of Hon'ble Supreme Court in the case of K.P. Varghese vs. ITO, Erna....
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....ed but be duly quoted in the body of the communication itself. In the communication dated 23/03/2020 any reference to DIN is conspicuously absent. To meet the events where the computer generated DIN could not be generated on the date of issuance of communication, five exceptions are provided by paragraph 3 of the circular. It is also specifically stated that if the case of the Revenue falls in any of these exceptions, the said fact has to be recorded in the communication itself in the prescribed format. 11. Neither the reasons nor the statement in the prescribed format is to be found in the order passed under section 263 of the Act, spelling out the particular category of exception that prevented allotting the DIN on that day. It is yet ....