Whether subordination of tribunal high court qua assessee or territoria ?

[pawansingla]

 "X"tribunal functioning under territorial jurisdiction of "Y" high decided a appeal in favor of the assessee. Department files appeal to "X" high court.However appeal was to be filed to "Z" high court as per jurisdiction of assesse as specified in the income Tax Act. Assessee did not raise object due to ignorance. Appeal was decided against the assessee . SLP filed was also dismissed.Subsequently assessee came to know that the appeal from tribunal should have been filed to "Y" high court. He filed civil application for recall of order of "Y" high court. It was rejected. In second year , department filed appeal to "Z" high court against order of "X" Tribunal."Z" High court dismissed the appeal stating no question of law arises. Now , for third year , appeal is before tribunla "X". Whether "x" tribunal is bound by the judgement of jurisdictional high court i.e 'Y"(territorial jurisdiction) or he has to follow judgement of "Z" high court as per jurisdiction of assessee ?

[vsaiyar]

In my view Jurisdiction goes to the root of the matter.  The non-jurisdictional high Court's order in my view  is invalid.  The lack of jurisdiction is not a remediable error.

In juridicial precedents, though the order of the non-jurisdictional high Court is not valid, yet it will have a persuasive effect.