TaxTMI 
TaxTMI 
TaxTMI 
2023 (10) TMI 1341
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....instituted by different assessee's u/s 253(1) of the Income-tax Act, 1961 ['the Act' hereinafter] and remaining fifteen filed by Revenue u/s 253(2) of the Act are directed against separate orders of first appellate authority ['FAA' hereinafter] passed u/s 250 of the Act involving various assessment years ['AY' hereinafter]. 2. A common threadbare issue of non-quoting computer-generated Document Identification Number ['DIN' hereinafter] in the body of these impugned orders is brought to the attention of the bench, for the reason and on request of aggrieved parties; these matters are taken up together for the sake of brevity and for a common & consolidated order. 3. At virtual hearing, without touching merits of these cases, the learned counsels at the outset submitted that, the impugned orders in Sr No. 1 to 11 are communicated without mentioning DIN in the body. Whereas in remaining appeals i.e., in Sr No 12 to 19 neither the assessments orders nor the appellate order bear computer-generated DIN in the body thereof. Since these orders were issued without complying with Circular No.19/2019 dt. 14/08/2019 issued by the Central Board of Direct Tax....
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.... ITR 482 (MP), and 'CIT v Western Rolling Mills Pvt. Ltd.' reported at 156 ITR 54 (Bom) and 'Jute Corporation of India Ltd. v CIT' find placed in 187 ITR 688(SC) and 'Ahmedabad Electricity Co. Ltd. v CIT' reported in 199 ITR 351(Bom), ergo same stands admitted. 7. We observed that, in order to prevent manual practice of issuance of notice, order, summons, letter or any other correspondence [defined as 'Communication'] and to maintain proper audit trail of all communication the CBDT in exercise of its power u/s 119 of the Act, vide circular No. 19/2019 dt. 14/08/2019 mandated the income tax authorities w.e.f. 01/10/2019 for generation, allotment and communication of computer generated DIN in relation to any assessment, appeals, orders, statutory or otherwise, exemptions, enquiry, investigation, verification of information, penalty, prosecution, rectification, approval etc. 8. Albeit para 2 of Circular mandates for DIN compliance, para 3 thereof provides five exceptional circumstances wherefore manual communication is permitted without initially complying with DIN requirement. However, such issuance of manual communication mandates the tax authoritie....
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....1. Insofar as the validity of orders issued without DIN is concerned, we find this issue is no-more res-integra by the ratio of Hon'ble Jurisdictional High Court of Bombay in WP 2595/2021 dt. 26/09/2023 'Ashok Commercial Enterprises vs. ACIT', wherein their lordships vide para 18 have categorically held that, the communication of orders without quoting DIN therein are to be treated as invalid and deemed never to have been issued. The relevant para is reproduced hereunder; "18 Whether the impugned assessment order dated 28th September 2021 is invalid on account of it being issued without a DIN? (a) The CBDT, in exercise of powers under Section 119(1) of the Act, has issued a Circular No.19/2019 dated 14th August 2019 providing that no communication shall be issued by any Income Tax Authority inter alia relating to assessment orders, statutory or otherwise, inquiries, approvals, etc. to an assessee or any other person on or after 1st October 2019 unless a computer generated DIN has been allotted and is quoted in the body of such communication. The Circular reads as under : CIRCULAR NO.19/2019 (F. NO. 225/95/2019-ITA.II], DATED 14-8-2019. . . . . . .. Paragraph 3 o....
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....Circular fairly puts such communication, which includes communication of assessment order, in the category of communication which are non-est in law. 17.1. It is also well established that circulars issued by the CBDT in exercise of its powers under Section 119 of the Act are binding on the revenue. xxxxxxxxxxx 18. The argument advanced on behalf the appellant/revenue, that recourse can be taken to Section 292B of the Act, is untenable, having regard to the phraseology used in paragraph 4 of the 2019 Circular. 19. The object and purpose of the issuance of the 2019 Circular, as indicated hereinabove, inter alia, was to create an audit trail. Therefore, the communication relating to assessments, appeals, orders, etcetera which find 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. (c) During the course of hearing, Mr. Suresh Kumar produced an intimation letter dated 13th October 2021 stating that the order dated 28th September 2021 under Section 153C of the Act has a DIN, which is set out therein. Even if this is held to be in compliance with paragraph 5 of the Cir....