Order date & order signed by AO are different.

Hi Krishna,

This is an interesting procedural issue. Here's the analysis and what you can do:

1️⃣ Order Date vs. Order Signed Date Discrepancy

• The order date mentioned by the AO is 5th September 2023.

• The digital signature on the order by the assessment unit is dated 9th September 2023.

• Your reply to the penalty notice was submitted on 8th September 2023 (before the digital signature date, but after the mentioned order date).

2️⃣ Is such an order valid?

• Legally, the date of the order (5th Sept) is considered the date on which the order is passed, irrespective of when it is digitally signed.

• The date of signing (9th Sept) is the date on which it was authenticated and uploaded.

• The AO cannot take a date earlier than actual signing date to deny your reply which came in on 8th September.

• Such backdating of order is irregular and can be challenged.

3️⃣ Can you file an appeal?

• Yes, you can file an appeal against this order on the grounds of procedural irregularity.

• You can argue:

  • The order is invalid as it was passed before your reply was filed.

  • AO erred in mentioning a date prior to signing.

  • You were denied natural justice as your reply was not considered.

4️⃣ What to do next?

• File an appeal with the Commissioner (Appeals) citing:

  • Your reply was submitted on 8th Sept.

  • Order date is 5th Sept, which is before your reply.

  • The order was signed on 9th Sept.

  • This shows procedural irregularity and denial of opportunity.

• Request stay of penalty demand till appeal is decided.

5️⃣ Additional tips

• Attach a copy of your reply submission proof (8th Sept).

• Attach the penalty order with both dates highlighted.

• Cite principles of natural justice and fair procedure.