Revision order u/s 263 without DIN is Invalid and Deemed to have never been Issued: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench has held that revision order under section 263 without Document Identification No. (DIN) is invalid and deemed to have never been issued.

The appellant, Tata Medical Centre Trustis a charitable trust registered under section 12AA of the Act and operates under the Tata Cancer Hospital looking after the treatment of cancer patients. The objectives of the trust are to promote prevention, early diagnosis, treatment, rehabilitation, and research for cancer patients.

The total income of the appellant is determined as Nil under scrutiny assessment. Against which revisionary proceedings were initiated under section 263.The aggrieved appellant filed an appeal before the ITAT.

The counsel for the appellant submitted that the appellant had submitted that the impugned order passed u/s. 263 of the Act did not contain any Document Identification No. (DIN) nor any reason for the non-issuance of DIN along with the impugned order. The counsel further submitted that the authority has to obtain approval of the Chief Commissioner/Director General of Income-tax in the prescribed format in terms of the CBDT circular while issuing a communication manually without a DIN.

The Tribunal observed that based on Circular No. 19/2019 issued by CBDT no communication shall be issued by any Income-tax authority relating to assessment, appeals, orders, statutory or otherwise, exemptions, inquiry, investigation, verification of information, penalty, prosecution, rectification, approval, etc. to the assessee or any other person, on or after the 01.10.2019 unless a computer-generated DIN has been allotted and is duly quoted in the body of such communication.

The Coram of Mr. Sanjay Garg, Judicial Member,and Mr. Girish Agrawal, Accountant Member has held that “we are inclined to adjudicate on the additional ground in favour of the assessee by holding that the order passed by the CIT(E) is invalid and deemed to havenever been issued as it fails to mention DIN in its body by adhering to the CBDT circular no. 19 of 2019”.

Mr. Akshay Ringasia and Mr. Deb Kr. Sonowal appeared on behalf of the appellant and respondent respectively.

To Read the full text of the Order CLICK HERE

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