ITAT Removes Revisional Order Not Mentioning DIN, Violation of Circular

The Income Tax Appellate Tribunal (ITAT), Kolkata bench refused the revisional order issued under section 263 of the Income Tax Act, 1961, not specifying the Document Identification Number (DIN), violative of the circular furnished via the Central Board of Direct Taxes (CBDT) in 2019.

The taxpayer, Mr. Mahesh Kumar Surekhahas take part in the validity of the revision order which was issued via the PCIT under section 263 of the Act on the basis that the mentioned order was null since there is no Document Identification Number (DIN) has been cited in the body of the impugned order which was in breach of Circular No.19 of 2019 of CBDT.

Under the CBDT Circular No.19 of 2019 on 14.08.2019 non-mentioning of the DIN Number on the body of the order makes the order invalid and considered to have never been issued.

A two-Member Tribunal, Shri Sanjay Garg, Judicial Member, and Dr. Manish Borad, Accountant Member laid on a catena of decisions along Tata Medical Centre Trust vs. CIT, stated that the order impugned is not valid.

The taxpayer is provided with relief, the ITAT followed that It is to be seen that in its recent judgment in the case of “Pradeep Goyel vs. UOI” the Hon’ble Supreme Court of India, bearing note of the mentioned CBDT Circular of 2019 to execute the DIN system and towards the view of the larger interest and to draw the clarity and accountability in the indirect tax administration also, has rendered the Union of India and GST council to provide recommendations for the execution of digital generation of DIN for all communications issued via SGST officers to the assessee and the related States to acknowledge executing system of e-generation of DIN.

The ITAT eyed that recently, the Coordinate Bench of the Kolkata Tribunal for the case of Smt. Sunita Agarwal vs. ITO” (both of us being party to the stated decision) considering the mentioned observations made via the Hon’ble Supreme Court for the case of “Pradeep Goyel vs. UOI” refused the PCIT orders as per the non-mentioning of DIN in the articulated order.