The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that the Dispute Resolution Panel (DRP) order passed without Document Identification Number (DIN) number shall be treated as invalid. The counsel submitted that there is no DIN mentioned in the DRP order which is contrary to the Central Board of Direct Taxation (CBDT) Circular No.19/2019 dated 14th August 2019.
Hence, he submitted that the said DRP order is void ab initio. He further submitted that in such a situation, the jurisdiction assumed is invalid, and whole proceedings are vitiated. A perusal of the DRP order shows that it is clear in the body of DRP order, no DIN number is mentioned nor there is any reason of not mentioning the DIN number in order of the DRP.
Is such a situation, the DRP order will lose its validity. Subsequent separate communication of DIN is a superfluous exercise. The Two-member bench comprising of Shamim Yahya (Accountant member) and Kul Bharat (Judicial member) held that the impugned DRP order was invalid and shall be deemed to have never been passed. Therefore, the impugned DRP order was quashed and the appeal of the assessee was allowed