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ITAT Delhi Deletes Tax Assessment Order, Not Mentioned DN and DIN

Delhi ITAT's Order for Smt. Sharda Devi Bajaj

Introduction- Explore the recent ITAT Delhi verdict in the matter involving Smt. Sharda Devi Bajaj versus DCIT, wherein the assessment order underwent scrutiny due to the absence of the Document Identification Number (DIN/DN).

The piece unravels the complexities of the case, emphasizing the significance of adhering to CBDT Circular No. 19/2019 issued on 14.08.2019 and its implications on the legitimacy of the assessment order.

Matter of the Case

CBDT Circular No. 19/2019 and Legal Mandate:

CBDT Assessment Order Deficiency:

Read Also:- Latest Official Tax (Income Tax + TDS) Updates by CBDT India

DIN For Legal Precedents:

Dated 17.9.2019 For Communication:

The Ruling of the ITAT and Additional Grounds:

Conclusions of the ITAT Ruling:

Closure-

The recent decision by ITAT Delhi in the case of Smt. Sharda Devi Bajaj vs. DCIT highlights the vital importance of following procedural guidelines, especially as outlined in CBDT Circular No. 19/2019.

The absence of a Document Identification Number (DIN/DN) in the assessment order had serious repercussions, resulting in the cancellation of the order. This case emphasizes the courts’ dedication to maintaining procedural standards and emphasizing the legal ramifications of not meeting essential criteria, thereby ensuring a fair and equitable taxation system.

Case TitleSmt. Sharda Devi Bajaj versus DCIT
ITAT No.3006/DEL/2022 [Assessment Year: 2015-16]
Date15.11.2023
Assessee BySh. Ved Jain, Adv. & Sh. Aman Garg, Adv.
Counsel For RespondentSh. H.K. Choudhary, CIT-DR
Delhi ITATRead Order
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