Non-mentioning of DIN will invalidate the revision order for violation of procedure as per CBDT's Circular

Last updated: 16 December 2022
Quick Summary
The Income Tax Appellate Tribunal (ITAT) has ruled that a revision order is invalid if it fails to mention the Document Identification Number (DIN), as required by CBDT Circular No. 19/2019. The tribunal found that the absence of DIN rendered the order procedurally flawed. Consequently, the appeal filed by the assessee was allowed, and the revision order was deemed to have never been issued.

Court :
ITAT Bangalore

Brief :
The Income Tax Appellate Tribunal, Bangalore ("the ITAT") in the case of Shri H K Suresh v. Principal Commissioner of Income Tax [ITA No.625/Bang/2021 dated December 06, 2022] held that non- mentioning of Document Identification Number ("DIN") as per the instruction of the Central Board of Direct Taxes ("CBDT") in Circular no. 19/2019 ("Circular") dated August 14, 2019 invalidates the revision order for violation of procedure. 

Citation :
ITA No.625/Bang/2021 dated December 06, 2022

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Bimal Jain
Published in Income Tax
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