ITAT Dismisses Revenue’s Tax Appeal for Lack of Jurisdiction, Grants Liberty to Approach Appropriate Bench

The ITAT has dismissed the revenue’s tax appeal due to lack of jurisdiction, while granting the liberty to approach the appropriate bench. The appeal was related to a tax dispute where the jurisdiction of the assessing authority was questioned. The tribunal found that the appeal was not filed before the correct bench, leading to its dismissal. However, the ITAT provided the revenue with the option to refile the appeal before the appropriate jurisdictional bench. This decision underscores the importance of adhering to proper jurisdictional protocols in tax litigation and ensures that appeals are heard by the competent authorities.