Dilip Kothari v PCIT (Central) ITA Nos.403 to 405/Bang/2022
In this case there is no dispute about the fact that the impugned order u/s. 263 of the Act has been issued manually and DIN for the order is generated through two separate intimations one bearing the same date as the date of the order u/s.263 and the other is dated 25.03.2022. The ITAT rejected the argument of the ld DR that the intimation dated 24.03.2022 is part of the order and that there is no violation on the ground that generating the DIN by separate intimation is allowed to be done to regularise the manual order (Para 5 of the circular 19/2019) provided the manual order is issued in accordance with the procedure as contained in Para 3. The ITAT observed that on perusal of the order u/s.263, it is noted that the order neither contains the DIN in the body of the order, nor contains the fact in the specific format as stated in Para 3 that the communication is issued manually without a DIN after obtaining the necessary approvals. The ITAT thus held that the impugned order is not in conformity with Para 2 and Para 3 of the CBDT circular and therefore invalid and shall be deemed to have never been issued.