2022 (1) TMI 1425

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....to our notice that a revised Form No. 36 has been filed by the assessee wherein it has challenged the order passed by the Ld. Pr. CIT-4, Kolkata dated 12.03.2019 pursuant to which the AO has passed the impugned order dated 06.12.2019. The Ld. CIT, DR objected to the assessee's filing the appeal directly to the Tribunal against the AO's action giving effect to the 263 order passed by the Ld. Pr. CIT4, Kolkata dated 12.03.2019. According to him, the assessee should have preferred an appeal before the Ld. CIT(A) rather than coming before this Tribunal. Therefore, according to Ld. CIT DR, the appeal of the assessee is invalid and the Tribunal does not have the jurisdiction to hear the appeal of the assessee even though revised Form No 36 has be....

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.... given by the ld. PCIT vide revision order dated 11.03.2019. He has further submitted that due to an inadvertent mistake, the assessee arrayed ITO, Ward-11(4) as a Respondent whereas the assessee, in fact, wanted to assail the order of the PCIT dated 11.03.2019. Therefore, the appeal Form No.36 was revised to implead the PCIT as respondent.  4. However, the ld. DR pointed out that the assessee even revised Form No.36 through grounds of appeal has only assailed the assessment order dated 30.12.2019. He has further submitted that the assessee by way of revised appeal form cannot change the nature of the appeal in toto by not only substituting the name of the parties but also grounds of appeal. 5. The ld. AR, at this stage, has subm....