Income Tax Appellate Tribunal - Delhi
Oppo Mobiles India Pvt Ltd, Haryana vs Dcit Central Circle-30, New Delhi on 27 October, 2022
Author: G.S. Pannu
Bench: G.S. Pannu
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: 'I' NEW DELHI
BEFORE SHRI G.S. PANNU, PRESIDENT AND
SHRI SAKTIJIT DEY, JUDICIAL MEMBER
Stay Application Nos. 355 & 356/Del/2022
(In ITA Nos.2548 & 2549/Del/2022)
Assessment Yeara: 2017-18 & 2018-19
OPPO Mobiles India Private Vs. DCIT, Central Circle-30,
Ltd., 5th Floor, Tower-B, New Delhi.
Building No. 8, DLF Cyber
City, Gurgaon 122002,
(Haryana): 122002
PAN :AABCO9247F
(Appellant) (Respondent)
Assessee by S/Sh. Kamal Sawhney, Prashant
Meharchandani & Nishnk Vashisht,
Advs.
Respondent by Shri Kanv Ball, Sr. DR
Date of hearing 21.10.2022
Date of pronouncement .10.2022
ORDER
PER SAKTIJIT DEY, JUDICIAL MEMBER:
Captioned applications have been filed by the assessee seeking stay on recovery of the following outstanding demands:
Assessment Year: 2017-18 Rs.253,04,85,102 Assessment Year: 2018-19 Rs.310,63,51,155 2 S.A.No.355 & 356/Del/2022
2. Shri Kamal Sawhney, learned counsel appearing for the assessee, submitted that the final assessment orders passed by the Assessing Officer giving rise to the present demands are invalid and void-ab-initio, as, not only they are barred by limitation prescribed under the Statue but due to non-mentioning of Document Identification Number (DIN).
3. Drawing our attention to the chronology of events at page no. 15 of the stay application, learned counsel for the assessee submitted, as per section 144C(13) of the Act, the Assessing Officer has to pass the final assessment order implementing the directions of the Dispute Resolution Panel (DRP) within a period of 30 days from the date of receipt of the directions. He submitted, though, the directions of the learned DRP was received by the Assessing Officer in May 2022, however, the final assessment orders were passed on 27th September 2022. Therefore, the assessment orders are grossly barred by limitation. Proceeding further, he submitted, the final assessment orders do not contain DIN which is mandatory as per Circular No. 19/2019 dated 14th August, 2019 issued by the Central Board of Direct Taxes (CBDT). He submitted, the conditions prescribed in the said 3 S.A.No.355 & 356/Del/2022 circular regarding manual issue of orders/documents without DIN are not fulfilled. Thus, he submitted, as per the circular, the assessment orders are non est and deemed to have never been issued. Thus, he submitted, recovery of the outstanding demands should be stayed and the appeals may be heard expeditiously. Though, learned Departmental Representative opposed grant of absolute stay, however, he had no objection for early hearing of the appeals.
4. We have considered rival submissions and perused the material available on record.
5. Though, at this stage, we are not supposed to go into the merits of the issues giving rise to the present demands, which has to be considered at the time of hearing of the appeals, however, we are convinced that assessee has made out a strong prima facie case.
6. On perusal of the final assessment orders, it is observed that DIN has not been mentioned. Therefore, as per the extant CBDT circular, referred to elsewhere in the order, such orders are to be declared as non est and never been issued. Though, we agree with learned Departmental Representative that these aspects have to be thrashed out by the parties at the time of full length hearing of the appeals, 4 S.A.No.355 & 356/Del/2022 however, there is good ground for grant of absolute stay on recovery of demands as prima facie case and balance of convenience are in favour of the assessee. Accordingly, we direct the Assessing Officer to stay his hands from recovery of the outstanding demand pertaining to the impugned assessment years for a period of 180 days from the date of this order or till the disposal of the appeals, whichever is earlier.
7. Further, accepting assessee's prayer, which was not opposed by learned Departmental Representative, we direct the Registry to fix the corresponding appeals for hearing on 07.02.2023, a date consented by both the parties.
8. Paper books, if any, must be filed by the parties sufficiently ahead of the date of hearing of the appeal. It is made clear, in case, assessee seeks any unnecessary adjournment in the appeal proceedings, there is likelihood of this stay order being vacated.
9. In the result, stay applications are allowed, as indicated above.
Order pronounced in the open court on 27th October, 2022.
Sd/- Sd/-
(G.S. PANNU ) (SAKTIJIT DEY)
PRESIDENT JUDICIAL MEMBER
Dated: 27th October, 2022.
Mohan Lal
5
S.A.No.355 & 356/Del/2022
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar, ITAT, New Delhi