HARI NARAYAN RAI,DEOGHAR V. DCIR CIR-1 , RANCHI

ITA 277/RAN/2017

AI Insights

The case involves multiple appeals filed by Hari Narayan Rai against the orders of the Assessing Officer and the CIT(A) for the assessment years 2007-08, 2008-09, 2009-10, and 2010-11. The primary contention raised by the assessee was that he was in jail during the assessment proceedings, which impeded his ability to represent himself or provide necessary details. The revenue argued that the assessee had not dislodged the additions made by the Assessing Officer and had not represented before the CIT(A). The Tribunal noted the ongoing PMLA proceedings against the assessee, which could impact the outcome of the appeals, and thus decided to set aside the previous orders and remand the matter for fresh adjudication post the conclusion of the PMLA proceedings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633619 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHAND PANDYA
• Assessee Lawyers: SHRIM.K.CHOWDHARY
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Hari Narayan Rai, R/O Sonaraithari, DIST: Deogarh PAN/GIR No. (Appellant Per Bench These are appeals ld CIT(A), Ranchi in Appeal No. 23.8.2017, Appeal No.154/Ran/Oth/2012 and Appeal No.155/Ran/Oth/2012 2007-08, 2008-09, 2009 IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.276 to 280/RAN/2017 Assessment Years: 2007-08, 2008-09, 2009-10 & 2010 Hari Narayan Rai, R/O Sonaraithari, DIST: Deogarh Vs. DCIT, Circle- .AHOPR 6758 D (Appellant) .. ( Respondent Assessee by : Shri M.K.Chowdhary, Adv Revenue by :Shri Khub Chand Pandya, Sr Date of Hearing : 10/06/202 Date of Pronouncement :10/06/ O R D E R ese are appeals filed by the assessee against the separate in Appeal No. 144/Ran/Oth/09-10, 353/Ran/Oth/201011, dated 23.8.2017, Appeal No.154/Ran/Oth/2012-13, Appeal No.415/Ran/Oth/2011 and Appeal No.155/Ran/Oth/2012-13 dated 21.8.2017for the assessment year 09, 2009-10 & 2010-11, respectively. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 17 10 & 2010-11 -1, Ranchi Respondent) M.K.Chowdhary, Adv Chand Pandya, Sr DR 2025 /2025 separate orders of the 10, 353/Ran/Oth/201011, dated 13, Appeal No.415/Ran/Oth/2011-12 or the assessment years ITA Nos.276 to 280/RAN/2017 Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 P a g e 2 | 3 2. Shri Khub Chand Pandya, ld Sr DR appeared for then revenue and ShriM.K.Chowdhary,ld AR appeared for the assessee. 3. It was submitted by ld AR that when the assessment proceedings were on, the assessee was in Jail. It was the further submission that for the assessment year 2007-08 and 2008-09, the Assessing Officer has issued notice u/s.148 of the Act when the time for issuance of notice u/s.143(2) was very much available. It was the submission that the assessment orders perse would have to be quashed. 4. In reply to a query raised by the Bench as to whether the assessee has represented and provided all the details before the AO, it was again reiterated that the assessee was in jail during the course of assessment proceedings. It was the submission that PML proceedings in the case of the assessee continuing as on today. 5. In reply, ld Sr DR submitted that the assesse has not been able to dislodge the additions as made by the AO. It was the submission that the assessee has not represented before the ld CIT(A). It was the submission that the evidences required for assessment have also not been provided. It was fairly admitted by ld Sr DR that PMLA proceedings are pending in the assessee’s case. 6. We have considered the rival submissions. As it is noticed that PMLA proceedings in the case of the assessee are still pending and as it is noticed that the said proceedings would have bearing on the outcome of these appeals, in the interest of justice, the orders of the AO and ld CIT(A) are set aside and ITA Nos.276 to 280/RAN/2017 Assessment Years: 2007-08, 2008-09, 2009-10 & 2010-11 P a g e 3 | 3 issues in all these appeals are restored to the file of the AO for re-adjudication denovo after the finalization of PMLA proceedings. The assessee shall intimate the AO at the time of closure/completion of the PMLA proceedings. 7. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 10/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 10/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant 2. The Respondent/ 3. The CIT(A)-Ranchi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "