DCIT, CENTRAL CIRCLE, GHAZIABAD, GHAZIABAD V. PANNA LAL & CO., GHAZIABAD

MA 142/DEL/2024

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The case involves the revenue seeking to recall several orders passed by the Income Tax Appellate Tribunal, which had quashed assessment orders for various assessment years due to the absence of DIN. The revenue argued that although DIN was not mentioned in the body of the assessment orders, it was included in separate communications to the assessee. The Tribunal, referencing a decision in a similar case and the provisions of CBDT Circular No. 19/2019, found that the DIN must be included in the body of the assessment order itself for it to be considered valid. The Tribunal dismissed the revenue's applications, affirming that the absence of DIN in the assessment orders rendered them void ab initio.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398396 (ITAT-DELHI)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Other Referred Cases: CIT(International Taxation) Vs. Brandis Mauritius Holdings Ltd, DCIT Vs. M/s. Shubh Aryaman Ispat Smt Sharda, DCIT Vs. Pratap Singh Yadav
• Laws Referred To: CBDT Circular No. 19/2019 dated 14.08.2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AKHILESH KUMAR YADAV
• Assessee Lawyers: SHILPA GUPTA; A LETTER GENERATED FROM

Judgement Text

"Page | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER MA No. 142/Del/2024 in ITA No. 2908/Del/2022 for AY: 2013-14 MA No. 143/Del/2024 in ITA No. 2909/Del/2022 for AY: 2014-15 MA No. 144/Del/2024 in ITA No. 2910/Del/2022 for AY: 2015-16 MA No. 145/Del/2024 in ITA No. 2912/Del/2022 for AY: 2017-18 MA No. 148/Del/2024 in ITA No. 2911/Del/2022 for AY: 2016-17 MA No. 149/Del/2024 in ITA No. 2913/Del/2022 for AY: 2018-19 DCIT, Central Circle, Ghaziabad Vs. Panna Lal & Co, 2, Loha Mandi, Ghaziabad, Uttar Pradesh (Appellant) (Respondent) PAN: AACFP8036F Assessee by : MS. Shilpa Gupta, Adv Shri deepesh Garg, Adv Revenue by: Shri Akhilesh Kumar Yadav, Sr. DR Date of Hearing 06/06/2025 Date of pronouncement 06/06/2025 O R D E R PER M. BALAGANESH, A. M.: 1. By virtue of these miscellaneous applications, the revenue seeks to recall the order passed by this Tribunal as under:- MA No. 142/Del/2024 in ITA No. 2908/Del/2022 for AY: 2013-14 MA No. 143/Del/2024 in ITA No. 2909/Del/2022 for AY: 2014-15 MA No. 144/Del/2024 in ITA No. 2910/Del/2022 for AY: 2015-16 MA No. 145/Del/2024 in ITA No. 2912/Del/2022 for AY: 2017-18 MA No. 148/Del/2024 in ITA No. 2911/Del/2022 for AY: 2016-17 MA No. 149/Del/2024 in ITA No. 2913/Del/2022 for AY: 2018-19 Page | 2 2. We have heard the rival submissions and perused the material available on record. We find that the Tribunal had passed a consolidated order quashing the assessment on the ground that DIN was not mentioned in the assessment order. The revenue seeks to recall the order passed by this Tribunal on the ground that decision of the Hon'ble Delhi High Court in the case of the CIT(International Taxation) Vs. Brandis Mauritius Holdings Ltd in ITA 163/2023 dated 20.03.2023 (Del) which was relied upon by this Tribunal, was stayed by the Hon'ble Supreme Court. We find that similar issue had come up before this Tribunal in MA No. 147/Del/2024 in ITA No. 2903/Del/2022in the case of DCIT Vs. M/s. Shubh Aryaman Ispat Smt Sharda dated 11.04.2025 wherein, the coordinate bench has held as under:- “1. By virtue of this miscellaneous application, the revenue seeks to recall the order passed by this Tribunal in ITA NO. 2903/Del/2022 dated 01.12.2023 wherein, assessment order was declared as void ab initio for non-mentioning of DIN thereby violating the CBDT Circular No. 19/2019 dated 14.08.2019. 2. We have heard the rival submissions and perused the material available on record. The revenue had sought to state in its miscellaneous application in para (f) that though the DIN was not mentioned in the body of the assessment order, a separate communication was sent to the assessee on 24.12.2021 in the form of attachment wherein, DIN was duly mentioned. Hence, the ld DR argued that it cannot be considered as DIN not being mentioned in the assessment order. 3. In our considered opinion, the DIN mentioned in covering letter is apparently meant for the covering letter and not for the assessment order. The CBDT Circular No. 19/2019 dated 14.08.2019 specifically states that any communication in the form of notice, letter, correspondence, emanating from the Income Tax Department to the assessee shall contain DIN and if such DIN is not mentioned, such communication in the form of notice, order, letter, correspondence shall have to be treated as non-est , null and void. Hence, the DIN stated to be mentioned in the covering letter of the assessment order is only for the covering letter and not for the assessment order. This issue was also subject matter of adjudication of the coordinate bench decision of this Page | 3 Tribunal in the case of DCIT Vs. Pratap Singh Yadav in MA 401/Del/2022 dated 27.03.2025 wherein, it was held as under:- “By way of this rectification application, the Revenue under Section 254(2) of the Income-tax Act, 1961 (hereinafter referred to as 'the Act') has contended that the assessment order was passed on 24.12.2021 and the same was communicated to the assessee through common function on ITBA Module along with DIN bearing no. ITBA/COM/F/17/2021-22/1038318742(1) on 31.12.2021. It was argued that as such, the service of order is not violating the terms and conditions of CBDT Circular No.19/2019 dated 14.08.2019 and finding recorded by the ITAT that the assessment order was passed on 24.12.2021 and was communicated by the Assessing Officer without generating the DIN of the assessment order, which is factually incorrect. The assessment order, demand notice and computation sheet were communicated to the assessee by a letter generated from common function of ITBA module, which was having DIN no. as stated above. 2. We noted that the Tribunal has noted the factual aspect in paragraph 11 as under \"11. A perusal of the impugned assessment order makes it dear that in the body of the assessment order the Assessing Officer has neither recorded the reasons for issuing the assessment order manually without DIN nor the date and number of approval of the Chief Commissioner/Director General of Income-tax. The subsequent communication dated 03.02.2022 issued by the Assessing Officer generating DIN of the assessment order cannot make good the deficiency in the assessment order issued without generating DIN, as, the Assessing Officer has failed to adhere to the conditions of paragraph No. 3 of the extant Circular, wherein, it has been specifically mandated that in a case where the Assessing Officer has to issue the communication manually without generating DIN with the prior approval of the CCIT/DGIT, not only he has to record the reasons for doing so in the file, but, he also has to incorporate in the body of such communication the reasons and number and date of approval by the CCIT/DGIT in the specified format, in the facts of the present appeal, admittedly, the assessment order issued manually by the Assessing Officer without generating DIN does not contain any reasons recorded by the Assessing Officer for issuing the order manually without DIN and the number & date of the approval granted by the CCIT. Thus, there cannot be any manner of doubt that the Assessing Officer has issued the assessment order without complying with the conditions enshrined in paragraph No.2 & 3 of CBDT Circular, referred to above. Page | 4 That being the factual position, in terms of paragraph No. 4 of the said Circular, the assessment order has to be declared as invalid and shall be deemed to have never been issued.\" 3. Now, during hearing, learned DR only stated that a separate letter containing DIN number was issued but this fact is dealt with by the Tribunal in detail in paragraph No.11, as reproduced above. We find no apparent mistake in the order of the Tribunal. Accordingly, we dismiss the miscellaneous application filed by the Revenue.” 4. In view of the above, the miscellaneous application preferred by the revenue is devoid of merit and hence, dismissed.” 3. Respectfully following the same the miscellaneous application preferred by the revenue are hereby dismissed as devoid of merit. 4. In the result, the miscellaneous applications preferred by the revenue are dismissed. Order pronounced in the open court on 06/06/2025. -Sd/- -Sd/- (VIMAL KUMAR) (M. BALAGANESH) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 06/06/2025 A K Keot Copy forwarded to 1. Applicant 2. Respondent 3. CIT 4. CIT (A) 5. DR:ITAT ASSISTANT REGISTRAR ITAT, New Delhi "