SRI KAMLESH KUMAR SINGH,DALTONGANJ V. DCIT CIRCLE-1, RANCHI

ITA 52/RAN/2017

AI Insights

The case involves Shri Kamlesh Kumar Singh, an MLA, who faced appeals related to the assessment years 2006-07, 2007-08, and 2010-11. The appeals were against the orders of the CIT(A)-Ranchi, which were based on allegations of tax evasion linked to media reports and a tax evasion petition. Proceedings under the PMLA and CBI were also initiated against the assessee. The Tribunal noted that the reopening of the assessment was contested by the assessee, citing it was based on media hype and a tax evasion petition, which he argued was not a permissible basis for reopening. The Tribunal decided to await the outcome of the PMLA proceedings before making a final decision on the reopening of the assessment and other related issues.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633151 (ITAT-RANCHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2007-2008
• Laws Referred To: PMLA Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: KHUBCHANDT PANDYA
• Assessee Lawyers: SHRIDEVESH PODDAR
• Keywords: Set aside; Reopening of assessment

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL, BEFORES/ AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER Assessment Year Shri Kamlesh Kumar Singh, Hamidganj, Daltonganj PAN/GIR No. (Appellant Per Bench These are appeal ld CIT(A)-Ranchi No.172/Ran/Oth/09 dated 11.11.2016 in Appeal No.71/Ran/Oth/2012 2010-11, respectively 2. Shri Khubchand T Pandya, Sr Devesh Poddar,ld AR appeared for the assessee. IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI S/SHRI GEORGE MATHAN, JUDICIAL AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER ITA Nos.51,52 & 55/RAN/2017 Assessment Years:2006-07, 2007-08 2010 Shri Kamlesh Kumar Singh, Hamidganj, Daltonganj Vs. DCIT, Circle- .AFZPS 8288 J (Appellant) .. ( Respondent Assessee by : Shri Devesh Poddar, Adv Revenue by :Shri Khubchand T Pandya, Sr DR Date of Hearing : 11/06/202 Date of Pronouncement :11/06/ O R D E R appeals filed by the assessee against the separate Ranchi dated 7.11.2016in Appeal No.171/Ran/Oth/09 No.172/Ran/Oth/09-10 for the assessment year 2006-07 & 2007 dated 11.11.2016 in Appeal No.71/Ran/Oth/2012-13 for the assessment year 11, respectively hri Khubchand T Pandya, Sr DR appeared for the revenue and Shri AR appeared for the assessee. P a g e 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, , JUDICIAL MEMBER AND RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER 7 08 2010-11 -1, Ranchi Respondent) Devesh Poddar, Adv T Pandya, Sr DR 2025 /2025 separate orders of the 171/Ran/Oth/09-10 and 07 & 2007-08 and order 13 for the assessment year DR appeared for the revenue and Shri ITA Nos.51,52 & 55/RAN/2017 Assessment Years:2006-07, 2007-08 2010-11 P a g e 2 | 3 3. At the time of hearing, it was squarely submitted by ld AR that proceedings under PMLA and also proceedings by the CBI had been initiated against the assessee insofar as the assessee was an MLA during the period. It was the submission that on the basis of certain tax evasion petition and media hype the reopening was done. It was the submission that the reopening itself is not permissible on the basis of tax evasion petition and media hype. It was the submission that the reopening is liable to be quashed. To a specify query as to the status of the PMLA proceedings and CBI proceedings, it was submitted that the assessee has succeeded in PMLA proceedings and the Government has challenged the decision before the PMLA Tribunal. It was the submission that as the reopening itself is liable to be annulled and the assessment orders are also liable to be annulled. 4. In reply, ld Sr DR submitted that as the matter in PMLA and CBI is pending, it would not be appropriate to adjudicate on the specific issue at the present. It was also the submission that he has no objection if theissue is restored to the file of the AO to await the final outcome of the PMLA proceedings. 5. We have considered the rival submissions. It is noticed that the assessee has challenged the reopening of assessment before the Tribunal. It is also an admitted fact that the assessee is under charge with PMLA proceedings. This being so, so to await the final outcome of the PMLA proceedings, the issues in these appeals are restored to the file of the AO for adjudication on the issues on ITA Nos.51,52 & 55/RAN/2017 Assessment Years:2006-07, 2007-08 2010-11 P a g e 3 | 3 the appeals after the finalization of the proceedings under PMLA Act. The issue of reopening and other legal issue that the assessee proposed to raise shall remain open. The Liberty is granted to the assessee to raise any such grounds he may so desires in the set aside proceedings. The Assessing Officer shall readjudicate the issue in the appeals after the finalization of PMLA proceedings after granting adequate opportunity of hearing to the assessee. The assessee shall keep intimate the AO in respect of the finalization of the PMLA proceedings. 6.. In the result, appeals of the assessee stand partly allowed for statistical purposes. Order dictated and pronounced in the open court on 11/06/2025. Sd/- Sd/- (RATNESH NANDAN SAHAY) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER Ranchi; Dated 11/06/2025 B.K.Parida, SPS (OS) Copy of the Order forwarded to : By order Sr.Pvt.secretary ITAT, Ranchi 1. The Appellant : Shri Kamlesh Kumar Singh, Hamidganj, Daltonganj 2. The Respondent: DCIT, Circle-1, Ranchi 3. The CIT(A)-Ranchi 4. Pr.CIT,Ranchi 5. DR, ITAT, 6. Guard file. //True Copy// "