ANADI DIXIT, DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL V. CHHATTISGARH SWAMI VIVEKANAND TECHNICAL UNIVERSITY, DURG, CHHATTISGARH

ITA 467/IND/2024

AI Insights

The case involves an appeal by the revenue and a cross-objection by the assessee, Chhatisgarh Swami Vivekanand Technical University, against the order of the Commissioner of Income-tax, National Faceless Appeal Centre, Delhi. The original assessment order was passed by the Exemption Circle in Raipur for the Assessment Year 2016-17. The primary legal issue was the jurisdiction of the ITAT, Indore Bench to hear the case, given that the situs of the Assessing Officer was in Raipur, not under the jurisdiction of the Indore Bench. The Tribunal referenced the Supreme Court's decision in PCIT Vs ABC Paper Ltd. to affirm that the jurisdiction is determined by the location of the Assessing Officer who passed the original assessment order.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789968 (ITAT-INDORE)
• Duration Of Justice: 1 year(s) 6 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 24-05-2024
• Other Referred Cases: PCIT Vs ABC Paper Ltd. [2022] 447 ITR 1 (SC) / [2022] 141 taxmann.com 332 (SC)
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: FORREVENUEHASFILEDAOSREPORTDATED..; FORASSESSEETOFILECROSSOBJECTION; IFANY; FORASSESSEEALSOSUPPORTEDTHEABOVECONCLUSIONS; SHRIANOOPSINGH
• Assessee Lawyers: SHRIBHUPESHHCHAUBEY

Judgement Text

"Page 1 of 5 आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.467/Ind/2024 (AY:2016-17) DCIT (Exemption) Bhopal बनाम/ Vs. Chhatisgarh Swami Vivekanand Technical University, Newai Post Office Newai, RTC CISF, Durg (Revenue/Appellant) (Assessee/Respondent) CO No.8/Ind/2025 (Arising out of ITA No.467/Ind/2024 (AY:2016-17) Chhatisgarh Swami Vivekanand Technical University, Newai Post Office Newai, RTC CISF, Durg बनाम / Vs. DCIT (Exemption) Bhopal (Assessee/Cross-objector) (Revenue/Respondent) (PAN: AAAJC0741L) Revenue by Shri Anoop Singh, CIT-DR Assessee by Shri Bhupeshh Chaubey, AR Date of Hearing 18.11.2025 Date of Pronouncement 26.11.2025 आदेश/ O R D E R Per Bench: The captioned appeal by revenue and cross-objection by assessee have been filed challenging the order of first-appeal dated 28.03.2024 passed by Ld. Commissioner of Income-tax, National Faceless Appeal Centre, Delhi [“CIT(A)”], which in turn arise of assessment-order dated 09.12.2018 u/s Printed from counselvise.com Chhattisgarh Swami Vivekanand Technical University ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17 Page 2 of 5 144 of the Income-tax Act, 1961 [“Act”] passed by Exemption Circle, Raipur [“AO”] for Assessment-Year [“AY”] 2016-17. 2. It emerged during hearings that the original assessment-order from which these matters have arisen, had been passed by the Assessing Officer having situs at Raipur. Since ITAT, Indore Bench does not have jurisdiction over Raipur, these matters are not maintainable in ITAT, Indore Bench as per Explanation 4 to Standing Order dated 01/10/1997 issued under Rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 read with the decision of Hon’ble Apex Court in PCIT Vs ABC Paper Ltd. [2022] 447 ITR 1 (SC) / [2022] 141 taxmann.com 332 (SC). Hence, the revenue/appellant was questioned on this issue. 3. The Ld. DR for revenue has filed AO’s report dated 08.09.2025 claiming that although the assessment-order was passed by AO located at Raipur on 09.12.2018 but subsequently vide Notification dated 05.10.2020 issued by the office of JCIT(Exemption), Bhopal the post of ACIT/DCIT (Exemption), Raipur has been abolished and the jurisdiction has been merged in ACIT/DCIT (Exemption), Bhopal w.e.f. 13.08.2020. Copy of Printed from counselvise.com Chhattisgarh Swami Vivekanand Technical University ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17 Page 3 of 5 Notification is also filed with AO’s report. It is further submitted by AO that in ABC Paper (supra), the Hon’ble Supreme Court has defined the jurisdiction of High Court and not the jurisdiction of ITAT Benches. Ld. DR only relied upon this report of AO and left the matter for the wisdom of Bench. 4. We deliberated the issue in hearing. It is now a settled approach being adopted by all benches of ITAT across the country that the AO’s situs will determine the jurisdiction of ITAT, Bench. This is so because of Explanation 4 to Standing Order dated 01/10/1997 issued under Rule 4(1) of Income Tax Appellate Tribunal Rules, 1963 read with the decision of Hon’ble Apex Court in PCIT Vs ABC Paper Ltd. [2022] 447 ITR 1 (SC) / [2022] 141 taxmann.com 332 (SC). Since the ITAT, Indore Bench does not have jurisdiction over Raipur which was the situs of AO who passed original assessment-order, the revenue’s appeal and assessee’s connected cross-objection are not maintainable before ITAT, Indore Bench. We feel that even if the jurisdiction of AO situated at Raipur had been subsequently merged into the AO situated at Bhopal, the proper course for Printed from counselvise.com Chhattisgarh Swami Vivekanand Technical University ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17 Page 4 of 5 the present AO situated at Bhopal shall be to file appeal before appropriate Bench of ITAT which holds jurisdiction over Raipur and so will be the course for assessee to file cross-objection, if any. 5. Ld. AR for assessee also supported the above conclusions. 6. Therefore, without offering our comments on merits of the case, we deem it fit to dismiss these matters as 'not-maintainable' with a grant of leave to institute them before an appropriate bench of the Tribunal which in law exercises jurisdiction over the AO who framed the impugned assessment for the year under consideration. Liberty is, however, given to the revenue to come in M/A for restoration of this appeal if the revenue still considers that the present appeal is maintainable before ITAT, Indore Bench and the assessee’s cross-objection shall automatically revive in the event of revival of revenue’s appeal. Printed from counselvise.com Chhattisgarh Swami Vivekanand Technical University ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17 Page 5 of 5 7. Resultantly, these matters are dismissed. Order pronounced in open court on 26.11.2025. Sd/- Sd/- (PARESH M.JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/ Dated : 26.11.2025 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore Printed from counselvise.com "