DEPUTY COMMISSIONER OF INCOME TAX, EXEMPTION, BHOPAL, BHOPAL V. CHHATTISGARH NIJI VISHWAVIDYALAYA VINIYAMAK AAYOG, RAIPUR

ITA 558/IND/2024

AI Insights

The case involves an appeal by the revenue against the order of the Commissioner of Income-tax, National Faceless Appeal Centre, Delhi, which arose from an assessment order passed by the Exemption Circle, Raipur for the Assessment Year 2017-18. The primary legal issue was the jurisdiction of the ITAT, Indore Bench to hear the appeal, given that the original assessment was made by an officer in Raipur, not under the jurisdiction of the Indore Bench. The revenue argued that subsequent administrative changes had merged the Raipur jurisdiction into Bhopal, thus falling under the Indore Bench's purview. However, both the ITAT and the assessee's representative contended that the situs of the AO at the time of the original assessment determines the jurisdiction, leading to the dismissal of the appeal in Indore.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 470289 (ITAT-INDORE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-04-2025
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2017-2018
• 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..; FORASSESSEEALSOSUPPORTEDTHEABOVECONCLUSIONS; SHRIRAM KUMAR YADAV
• Assessee Lawyers: SHRIR.B.DOSHI
• Section: 143(3)

Judgement Text

"Page 1 of 4 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.558/Ind/2024 (AY:2017-18) DCIT (Exemption) Bhopal बनाम/ Vs. Chhatisgarh Niji Vishwavidayla Viniyamak Aayog Block-3, 29/776, Plot No.5, Shanti Nagar Raipur, Chhattisgarh (Revenue/Appellant) (Assessee/Respondent) (PAN: AAAJC0388F) Revenue by Shri Ram Kumar Yadav, CIT-DR Assessee by Shri R.B. Doshi, AR Date of Hearing 03.04.2025 Date of Pronouncement 03.04.2025 आदेश/ O R D E R Per B.M. Biyani, AM: This appeal has been filed by revenue challenging the order of first-appeal dated 30.05.2024 passed by Ld. Commissioner of Income-tax, National Faceless Appeal Centre, Delhi [“CIT(A)”] which in turn arise of assessment- order dated 16.12.2019 u/s 143(3) of the Income-tax Act, 1961 [“Act”] passed by Exemption Circle, Raipur [“AO”] for Assessment-Year [“AY”] 2017- 18. 2. It emerged during earlier hearings that the original assessment-order from which this appeal has arisen, had been passed by the Assessing Officer Chhattisgarh Niji Vishwavidyalaya Viniyamak ITA No.558/Ind/2024 - AY 2017-18 Page 2 of 4 having situs at Raipur. Since ITAT, Indore Bench does not have jurisdiction over Raipur, this appeal is 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. Today, Ld. DR for revenue has filed AO’s report dated 17.02.2025 claiming that although the assessment-order was passed by AO located at Raipur on 16.12.2019 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 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. Chhattisgarh Niji Vishwavidyalaya Viniyamak ITA No.558/Ind/2024 - AY 2017-18 Page 3 of 4 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, this appeal is 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 the present AO situated at Bhopal shall be to file appeal before appropriate Bench of ITAT which holds jurisdiction over Raipur. 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 this appeal 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 Chhattisgarh Niji Vishwavidyalaya Viniyamak ITA No.558/Ind/2024 - AY 2017-18 Page 4 of 4 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. 7. Resultantly, this appeal is dismissed. Order pronounced in open court immediately after conclusion of hearing on 03/04/2025 and subsequently reduced in writing. Sd/- Sd/- (PARESH M.JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore िदनांक/ Dated : 03/04/2025 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 "