2023 (7) TMI 1444

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....nt order dt. 30/10/2019 passed u/s 143(3) r.w.s. 147 by the Income Tax Officer, Ward-1, Malegaon, Nashik [for short 'AO']. 2. Following grounds came up for adjudication in the appeal memo filed; "1. On the facts and the circumstances of the case and in law Learned CIT(A) erred in making an addition of Rs. 24,72,000, u/s 69A of the Income Tax Act, 1961 being cash deposited in bank account by rejecting Appellants contention that appellant is an agriculturist and he along with family members holds substantial land holding and besides agriculture activity he doesn't have any other activity. Appellants pray for deletion of entire addition. 2. On the facts and the circumstances of the case and in law Learned CIT(A) erred in m....

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....t precaution quoted the control DCR Number which can be vouched with that of the corresponding DIN generated in compliance of CBDT Circular (supra). 4. We have heard the rival contentions of both the parties; and subject to the provisions of rule 18 of Income Tax Appellate Tribunal, Rules 1963, perused the material placed on record, case laws relied upon by both the parties and duly considered the facts of the case in the light of settled legal position which also forewarned to respective rival parties. 5. Before proceeding to adjudicate this legal issue, we have to first deal with the question as to 'whether such legal ground raised first time before the Tribunal can be admitted?' more specifically when it was not raised before the f....

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.... 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 has mandated the income tax authority 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. 7. Albeit para 2 of aforestated circular mandates for DIN compliance, para 3 thereof provides for five exceptional circumstances wherein manual communication is permitted without initially complying with the DIN requirement, however subject to regularisation within a period of 15 working days of ....