TaxTMI 
TaxTMI 
2023 (10) TMI 268
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....t, 1961 (hereinafter referred as 'the Act') by the DCIT, CC-7, Delhi (hereinafter referred as the Ld. AO). 2. Heard and perused the record. 3. At the time of hearing it came up that amongst other grounds the assessee had raised grounds 1.2 and 4 as follows :- "1.2 That Ld. CIT(A) seriously erred in not quashing the impugned proceedings u/s 153C which is multiple jurisdictional shining/glaring defects illustratively underlying so called satisfaction note (dated 04.02.2021) is totally mechanical as there is no whisper in two satisfaction note(s) as supplied to assessee about any statement u/s 132(4) etc of searched person qua stated documents ; further said satisfaction note(S0 are not containing any mandatory DIN as per CBDT circular no.....
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....8.12.2021 within the time limit governed under the income tax Act and DIN was also generated i.e. 1TBA/AST/M/15 3 C/2021- 22/1038299680(1) dated 28.12.2021. The same was served to the assessee through electronic service. However, the assessee has requested to provide the copy of same, which was provided to the assessee through an online communication generated vide DIN No. 1TB.A/COM/F/"17/2021-22/1039793122(1) dated 16.02.2022. The said letter was also received by .the assesses on the same date. The assessee has suppressed the true facts and has submitted part details in appeal proceeding. Therefore, grounds raised by assessee has no merit and are liable to be rejected... 4.1.29 The appellant has challenged the validity of the assessment ....
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.... it being drawn. 3. On the basis of facts mentioned above, it can be clearly observed, that the DIN for the assessment order is dated 28.12.2021. This means that the order was passed and was uploaded on ITBA portal and was intimated to the appellant by the Assessing Officer on 28.12.2021. Therefore, the assessment order was passed on 28.12.2021 and was beyond the control of Assessing Officer after 28.12.2021 i.e. before the limitation date. 4.1.31 In view of the above, it is clear that the communication was issued with a valid DIN and the order was beyond the control of the Assessing Officer before the limitation date. Accordingly, in my opinion a valid DIN has been used for the assessment order and therefore no adverse inference is bei....
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....n following words "However, it has been brought to the notice of the Central Boa rd of Direct Taxes (the Board) that there have been some instances in which the notice, order, summons, letter and any correspondence (hereinafter referred to as "communication"). So the assessment order itself is a communication and all compliances expected have to be specific to the assessment order. 15.3 Coming back to the assessment orders, in fact as para no. 1 to 3.1 of the assessment order dated 09.08.2021 are considered they mention that notice u/s 153A of the Act was issued through ITBA portal. Subsequent notice u/s 143(2) of the Act was also issued through ITBA Portal. Thus, the notices for the purpose of assessment were issued through ITBA Portal a....