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

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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
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 Chhattisgarh Swami Vivekanand Technical University
ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17
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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 juri iction 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 juri iction has been merged in ACIT/DCIT (Exemption), Bhopal w.e.f. 13.08.2020. Copy of Chhattisgarh Swami Vivekanand Technical University
ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17
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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 juri iction of High Court and not the juri iction of ITAT Benches. Ld. DR only relied upon this report of AO and left the matter for the wi om 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 juri iction 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 juri iction 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 juri iction of AO situated at Raipur had been subsequently merged into the AO situated at Bhopal, the proper course for Chhattisgarh Swami Vivekanand Technical University
ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17
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the present AO situated at Bhopal shall be to file appeal before appropriate
Bench of ITAT which holds juri iction 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 juri iction 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.

Chhattisgarh Swami Vivekanand Technical University
ITA No.467/Ind/2024 & CO No.8/Ind/2025 - AY 2016-17
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7. Resultantly, these matters are dismissed.
Order pronounced in open court on 26.11.2025. (PARESH M.JOSHI)
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