Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Pune bench held that the assessment order passed under Section 144, read with Section 147 of the Income Tax Act, without a Document Identification Number (DIN), should be treated as invalid.

The assessee, Pandharinath Mahadeo Ovhal, filed an appeal against the ex parte assessment order passed by the AO without considering the Document Identification Number.

When the assessee filed an appeal before the CIT(A), who dismissed the appeal, and thereafter, the assessee filed an appeal before the tribunal.

Pramod Shingte, Counsel appearing for the assessee, submitted that the assessment order under Section 144 r/w 147 without generating the Document Identification Number, which is in violation of CBDT circular No. 19/2019 dated 14th August 2019.

M.G. Jasnani, Counsel for Revenue, submitted that DIN was separately generated and informed to the assessee by a separate letter dated 28th November 2019, and they complied with the CBDT circular No. 19/2019.

It was observed by the tribunal that the assessment order, with Document Identification Number (DIN), has not been mentioned on it. CBDT has specifically stated that any communication without DIN shall be deemed to have never been issued.

Further, it was assumed that the assessment order is dated 25th November 2019. The effective date of Circular No. 19/2019 was 1st October 2019. Thus, the assessment order was issued after the 1st October 2019.

After reviewing the facts and records, the two-member bench of Dr. Dipak P. Ripote (Accountant member) and S.S. Godara (Judicial member) relied upon the decision of Bombay High Court in the case of Ashok Commercial Enterprises Vs. ACIT, observed that assessment orders without DIN shall be treated as invalid and deemed never to have been issued.

Therefore, the bench allowed the above ground raised by the assessee.

To Read the full text of the Order CLICK HERE

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