Bombay High Court Quashes ITAT Order for Non-Adjudication of DIN and Limitation Grounds
Skyway Infraprojects Pvt. Ltd. v. DCIT
(Income Tax Appeal Nos. 776 to 814 of 2025)
Facts:
1. A search u/s 132 was conducted on the assessee on 06.11.2019. Assessments were framed u/s 153A by AO on 30.09.2021.
2. The Assessment Orders did not bear a DIN (Document Identification Number) as mandated by CBDT Circular No. 19/2019.
Hon Bombay HC held as below:
1. The DIN issue was never considered by ITAT, though it goes to the root of validity of the assessment order.
2. Since ITAT is the final fact-finding authority, it ought to have considered the assessee’s contentions and evidence (screenshots, repayment arguments, etc.).
3. Accordingly, ITAT’s common order (28.02.2023) and order on MA (04.04.2024) were quashed and set aside.
4. Appeals/cross-objections are remanded back to ITAT for fresh adjudication. Parties are allowed to file additional material/grounds. ITAT directed to dispose matters expeditiously.
The copy of the order is as under:
