Income Tax Appeals Filed Before Wrong Bench Dismissed with Liberty to Refile

Het Ram Vs Assessment Unit (ITAT Delhi)

Jurisdiction Error in Form 36 Proves Fatal— Technical Lapse in Form 36 Sends Entire Litigation to Another Bench

Assessee filed four appeals-against reassessment u/s 147 r.w.s. 144, penalty u/s 270A, penalty u/s 272A & penalty u/s 271B-before ITAT Delhi. At the outset, assessee submitted a written request stating that the appeals were filed in the wrong Bench due to an inadvertent error in Form 36, where the jurisdictional officer was mistakenly mentioned as an “Assessment Unit” in Delhi. Because of this incor

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