TaxTMI 
TaxTMI 
2023 (8) TMI 1518
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....of 24/PAN/2020) CO. No. 03/PAN/2020 (arising out of 25/PAN/2020) CO. No. 05/PAN/2020 (arising out of 27/PAN/2020) CO. No. 08/PAN/2020 (arising out of 19/PAN/2020) CO. No. 09/PAN/2020 (arising out of 20/PAN/2020) CO. No. 10/PAN/2020 (arising out 21/PAN/2020) CO. No. 11/PAN/2020 (arising out of 22/PAN/2020) HON'BLE SHRI S. S.GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER For the Appellant : For Sr No 3 & 4 Mr S. J. Kamat, For Sr No. 10 to 14 Ms Priyanka, For Sr No. 15, 20 to 24, 26, 27 & 29 to 34 Ms Hiral Sejpal, For Sr No. 16 to 19 & 35 to 38 Mr Vishal Karla, For Sr No. 28 Mr R Pikale, For Sr No. 38 Mr Samir Anvekar and None for Sr No. 1, 2, 5 to 9 & 25. For the Respondent : Shri N. Shrikanth for Sr No. 1 to 14, 25 ....
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....Circular (supra) must have been generated, which however remained to be quoted in the body thereof while communicating to the respective assessee. The Ld. DR also capitulated that, aforestated circular (supra) came into force w.e.f. 01/10/2019 whereas the impugned appellate orders were passed in initial transition period wherefore department was instructed for maintaining parallel manual records in addition to DIN records. Therefore the Ld. CIT(A) as an abundant precaution has invariably quoted these control numbers which can be vouched with corresponding DIN (if any) and compliance of CBDT Circular (supra). 5. Heard common rival contentions; and subject to rule 18 of Income Tax Appellate Tribunal, Rules 1963, perused material placed on re....
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....hmedabad 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 aforestated....
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....nistration or implementation, and such circulars cannot be side-stepped causing prejudice to the assessee by bringing to naught the object for which such circulars are issued. 10. In light of aforestated legal position & our discussion, in the present case we note that, the impugned appellate order was subject matter of DIN compliance; however same remained to be complied by generating & quoting the DIN in the body thereof. Thus admittedly impugned appeal order was communicated in violation of Para-2 of CBDT Circular (supra). Further, the Revenue also failed to place on record any evidence showcasing effectively that the case of the assessee fell within any of the five exceptional circumstances as envisaged in Para-3 and accompanying there....