TaxTMI 
TaxTMI 
TaxTMI 
2024 (2) TMI 1554
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....l: "1. For that on the facts and in the circumstances of the case, the impugned order dated 23.12.2019 passed by the A.O was served upon the appellant only on 15.02.2020 and therefore the same being barred by limitation deserves to be quashed. 2. (a) For that on the facts and in the circumstances of the case, the Ld. CIT(A) grossly erred in confirming the AO's action of in making addition to the tune of Rs. 9,09,15,394 by way of unexplained expenditure u/s 69C of the Act and the same be directed to be deleted in full. (b) For that on the facts and in the circumstances of the case, the authorities below failed to appreciate that the alleged difference in figures of consumption of cotton, viscose Fiber, polyeste....
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....(Bom) (FB) In view of the above, we request your Honour to kindly consider our additional ground of appeal and decide on merits." 4. A perusal of the above grounds of appeal would reveal that apart from challenging the additions made/confirmed by the lower authorities on merits, the assessee has also assailed the validity of the assessment order framed by the Assessing Officer on two legal grounds. Firstly, that the assessment order is bad in law as no DIN number has been mentioned in the body of the order in violation of the CBDT Circular No.19 of 2019; secondly that the assessment order in this case was barred by limitation as the assessment order was served upon the assessee on 15.02.2020 and that the facts and circumstances ....
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.... aforesaid contention of the assessee from assessment record and to make a submission on the next date of hearing. Adjourned to 06.02.2024 as part-heard." 6. In compliance of the aforesaid directions issued by this Tribunal vide order dated 04.01.2024, the ld. DR has produced on file, the copy of the letter dated 05.02.2024 of the concerned Income Tax Officer, the contents of which, for the sake of ready reference, are reproduced as under: 7. A perusal of the above letter of the Assessing Officer/Income Tax Officer would reveal that despite expressed instruction of the CBDT, no DIN number was generated by the Assessing Officer and hence there was no mention of the DIN number either in the body of the order or any other covering letter....
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....ficer vide letter dated 05.02.2024 (supra), the order for the first time was sent to the assessee through postal department on 21.01.2020, whereas, the claim of the assessee is that the order was dispatched to the assessee on 14.02.2020 and delivered on 15.02.2020. The ld. counsel in this respect has relied upon the photocopy of the envelope as well as 'Track Consignment' information with Consignment No.EW236466055IN available online on the postal department, which shows that the order was dispatched by the postal department for delivery to the assessee on 14.02.2020. A perusal of the letter of the Assessing Officer/ITO would reveal that the Assessing Officer has also mentioned the same consignment number, therefore, as per the record avail....
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.... a recourse of uploading the order on portal and sending the same through electronic mode is adopted generally in almost every case. The order as per the records of the postal department for the first time was dispatched/booked on 14.02.2020. All the above noted relevant factors would show that the order was not passed by the Assessing Officer within the stipulated period, therefore, he did not adopt the regular practice of generating DIN number, uploading the order on the Income Tax website or portal and sending the order through email. There is no evidence on the file either direct or indirect or even circumstantial to show that the order was passed by the Assessing Officer on or before the last date of limitation for the same i.e. on 31.....
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.... be deleted. 10. In the result, the appeal of the assessee stands allowed. Kolkata, the 26th February, 2024. ============= Document 1 (आयकर 2 MIA.RES .. VED 1958 OFFi- 0 5 FEB 2024 OFFICE OF THE INCOME TAX OFFICER WARD 12(1), KOLKATA आयकर à¤à¤µà¤¨ पी Rs.: बोरिंगी सà¥à¤•à¥‚यारी, 7-सलà¥à¤²à¤¾, कोलकता - 700069, AayakarBhawan, P-7, Chowringhee Square, 7th Floor, Kolkata - 69. Dated : 05.02.2024 F. No. ITO, W-12(1)/Kol./Asst. Record/ 2023-24/542 To The CIT(DR), ITAT-3, B Bench. Kolkata 225, A J C Bose Road, 6th Floor, Kolk....