Revisional Order passed without DIN is violative of CBDT Circular, Invalid: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has quashed a revisional order passed under section 263 of the Income Tax Act, 1961, without mentioning of the Document Identification Number (DIN), being violative of the circular issued by the Central Board of Direct Taxes (CBDT) in the 2019.

The assessee, Mr. Mahesh Kumar Surekhahas contested the validity of the revision order passed by the PCIT under section 263 of the Act on the ground that the aforesaid order was null and void as no Document Identification Number (DIN) has been mentioned in the body of the impugned order which was in violation of Circular No.19 of 2019 of CBDT.

As per the CBDT Circular No.19 of 2019 dated 14.08.2019non-mentioning of the DIN Number on the body of the order makes the order as invalid and deemed to have never been issued.

A two-Member Tribunal comprising Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member relied on a catena of decisions including Tata Medical Centre Trust vs. CIT, held that the order impugned is invalid.

Allowing relief to the assessee, the ITAT observed that “It is further pertinent to note here that in its recent judgment in the case of “Pradeep Goyel vs. UOI” the Hon’ble Supreme Court of India, taking note of the aforesaid CBDT Circular of 2019 to implement the DIN system and also in view of the larger interest and to bring transparency and accountability in the indirect tax administration also, has directed Union of India and GST council to issue advisory/instruction/recommendations regarding implementation ofdigital generation of DIN for all communications sent by SGST officers to taxpayers and further directed that concerned States to consider implementing system of e-generation of DIN.”

Further, the ITAT observed that recently, the Coordinate Bench of the Kolkata Tribunal in the case of Smt. Sunita Agarwal vs. ITO” (both of us being party to the said decision) taking note of the aforesaid directions/observations made by the Hon’ble Supreme Court in the case of “Pradeep Goyel vs. UOI” has quashed the order of PCIT on the ground of non-mentioning of DIN in the said order.

To Read the full text of the Order CLICK HERE

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