ORDER

Per Dr. B. R. R. Kumar:-

The present appeal has been filed by the assessee against the order of Ld. CIT(A)-3, Gurgaon, dated 28.02.2023 for the A.Y. 2015-16.

2. A Search & seizure operation u/s 132 of the Income Tax Act, 1961 in the case of M/s OP Cotton Group of cases on 23.08.2017 and the case of the assessee was also covered u/s 132 of the Act.

3. Notice u/s 153A of the Act was issued on 11.03.2019 and duly served upon the assessce, requiring him to file his Return of Income as per the provisions of section 153A within 20 days of receipt of the notice. In response to this notice, the assessee vide his letter dated 23.04.2019 submitted copy of his return of income declaring income at Rs. 5,31,110/-. The said return has been assessed to tax determining total income of Rs.1,58,55,532/- vide order dated 30.12.2019. At the outset, it was argued that the Assessment Order has been passed without mentioning DIN on the body of the Assessment Order. The fact has not been disputed by the Revenue authorities.

4. It was brought to our notice that the issue has been squarely covered by the order of the Co-ordinate Bench of ITAT in the case of Nirmala Devi Vs. DCIT in ITA No. 1402/Del/2023 who is the other individuals of the family covered u/s 153A of the Income Tax Act, 1961.

5. For the sake of ready reference, the said order of the ITAT is reproduced as under:

“3.The assessee has raised additional ground of appeal which reads as under :-

“That having regard to the law and facts of the case, the assessment order is null and void as the same is in violation of CBDT Circular No. 19/2019 requiring mandatory DIN.”

4. Since the additional ground goes to the root of the matter we decided to adjudicate it first.

5. A perusal of the assessment order dated 30.12.2019 for A.Y.2015-16 and 30.12.2019 for A.Y. 2016-17 show that there is no mention of DIN on the body of the assessment order.

6. The impugned assessment order is dated 30.12.2019 and admittedly there is no mention of any DIN which makes the CBDT circular No.19/2019 squarely applicable.

7. It would be pertinent to refer to the CBDT Circular No.19/2019 dated 14.08.2019 which is binding on the AO and is as under :-

8. The CBDT further clarified the need for the said Circular as under:-

9. Further clarifying the board issued FAQ as under :-

10. A perusal of the aforementioned circular read with the clarification and FAQ makes it clear that if the assessment order does not follow the mandate of DIN the same has to be treated as invalid nonest in law as if it has never been issued.

11. This Tribunal in ITA No.1542/Del/2020 in the case of Brandix Mauritius Holdings Limited vide order dated 19.09.2022 has considered the aforementioned CBDT circular and held as under :-

4. We have carefully perused the additional grounds of appeal raised by the assessee mentioned hereinabove. The Hon'ble Supreme Court in the case of National Thermal Power Corporation 229 ITR 383 has laid down the following ratio :

“7. The view that the Tribunal is confined only to issues arising out of the appeal before the Commissioner of Income-tax (Appeals) takes too narrow a view of the powers of the Appellate Tribunal Undoubtedly, the Tribunal will have the discretion to allow or not allow a new ground to be raised. But where the Tribunal is only required to consider a question of law arising from the facts which are on record in the assessment proceedings we fail to see why such a question should not be allowed to be raised when it is necessary to consider that question in order to correctly assessee the tax liability of an assessee.”

5. In light of the above ratio, we find that this Tribunal is not required to verify any news facts. Therefore, the additional grounds raised are admitted.

6. In light of the above ratio, we find that this Tribunal is not required to verify any new facts. Therefore, additional grounds raised are admitted.

“8. Ground No.8 : On facts and circumstances of the case & in law, the Learn