TaxTMI 
TaxTMI 
2023 (10) TMI 1412
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....ear 2014-15, Revenue preferred this appeal. 2. Legal existence of the order dated 20/12/2019 passed under section 143(3) read with section 263 of the Income Tax Act, 1961 (for short "the Act"), passed by the learned Assessing Officer without the Document Identification Number (DIN) is challenged by the assessee in this appeal filed by the Revenue, 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., [2023] 149 taxmann.com 238 (Delhi). 3. Brief facts of the case are that the assessment order for the assessment year 2014-15 in the case of the assessee was passed on 09/12/2016 under secti....
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....course is against the law. 6. Per contra, learned AR submitted that such a course is permissible and as a matter of fact, no longer res integra. He placed reliance on the decision of the Hon'ble Bombay High Court in the case of CIT vs. Hazarimal Nagji & Co. 46 ITR 1168 (Bom) for this principle. As stated above, Insofar as the impact of non mentioning of DIN on the face of the assessment order, the assessee placed reliance 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. (supra). 7. Coming to the propriety of the assessee to maintain an additional ground in the appeal filed by the Revenue w....
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....f an appellant, it would amount to putting him in a worse position as a respondent than as an appellant. In our opinion, therefore, the Tribunal had jurisdiction to allow the assessee-respondent to urge a fresh ground which it sought to raise in the present appeal before it." 9. On the analogy of Rule 11 of ITAT Rules permitting the assessee to take a new plea not set forth in the memorandum of appeal by the Tribunal and also the power of the Tribunal not to confine to the grounds set forth in the memorandum of appeal, Hon'ble Punjab & Haryana High Court in the case of CIT vs. Dehati Cooperative Marketing-cum-Processing Society, 130 ITR 504 (P&H), held that if the appellant can be allowed a concession of the nature contained in such rule, ....
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....of all communication to the assessee without quoting a computer generated DIN on or after 01/10/2019. He also placed reliance on the decision of Hon'ble Delhi High Court in the case of Brandix Mauritius Holdings Ltd (supra). 12. Per contra, learned DR submitted that it could be seen from the impugned order that it was passed on 20/12/2019 well within limitation to pass the same; so also, the intimation letter stating that such an order was having DIN was passed on 30/12/2019 again which is also within the period of limitation. According to him, the requirement of DIN cannot be appreciated in isolation and has to be looked into from the angle of the purpose for which it is so required, purpose being to prevent the antedating or postdati....
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....ontain the computer generated DIN, without which, vide paragraph No.4 thereof, such a communication shall be deemed to have never been issued. Paragraph 3, however, refers to five exceptional circumstances. It is stated therein that in such exceptional circumstances, the communication may be issued manually, but shall contain a statement referring to the exceptional circumstances and also the fact that it was so issued without DIN with the approval of the Chief Commissioner/Director General of Income Tax. Vide paragraph 5, it is contemplated that when the communication is issued without the DIN, under exceptional circumstances mentioned in paragraph 3(i) to paragraph 3(iii), it has to be regularised within fifteen days, and in case of parag....
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....dated 30/12/2019 spell out the reasons for not either generating the DIN or quoting the same in the order dated 20/12/2019. Circular categorically mentions that subsequent to 01/10/2019, the computer generated DIN not only be allotted 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. 17. Neit....