Revenue challenged the order passed by the CIT (A) Noida on the ground that he has no jurisdiction to pass the order  as the jurisdiction was with CIT(A) Ghaziabad. Allowing the appeal of the Revenue the Tribunal held that as  per the CBDT Notification No. 66 of 2014, dt. 13th Nov., 2014 read with Order No. G-03/2014-15, dt. 15th Nov., 2014 of the Principal Chief CIT (CCA), Kanpur, the jurisdiction for hearing the first appeal, in the present case, lies with CIT(A) at Ghaziabad. However, the assessee opted to file appeal before the CIT(A) at Noida. Contrary to the above notification and the order, the CIT(A) at Noida, passed the impugned order without there being jurisdiction to do so. On appeal by the  Revenue the Tribunal held that It  an order passed by a Court or Tribunal or authority having no jurisdiction is nullity and that its invalidity could be set up whenever and wherever it is sought to be enforced or relied upon. Circular No. 3 of 2018, dt. 11th July, 2018 issued by the CBDT is applicable only when the Revenue authority passes the order having proper jurisdiction. Said circular is not applicable to the cases where the authority passes the order by exercising wrong jurisdiction.  The order passed by the CIT(A), Noida is set aside and the matter is remanded to the CIT(A), Ghaziabad to adjudicate the appeal afresh in accordance with law.(AY. 2015-16)