Metoxo Eco Private Limited Vs ITO (ITAT Jaipur)
The assessee filed an appeal before the ITAT Jaipur against an order passed by the Income Tax Officer under Section 148A(3) of the Income-tax Act, 1961. The Registry pointed out that there was a short payment of tribunal fees under Section 253(6), despite prior intimation to the appellant, and the deficiency had not been rectified. It also noted that the appeal had been filed with a delay of ten days and no application for condonation of delay had been submitted.
On the date of hearing, neither the assessee nor its counsel appeared, either physically or virtually, despite service of the notice of hearing at the address mentioned in the memorandum of appeal. No adjournment application was filed.
The Tribunal further observed that the appeal had been filed against an order passed under Section 148A(3) of the Act dated 25.06.2025. It held that such an order is not appealable before the Income Tax Appellate Tribunal under Section 253(1) of the Income-tax Act.
Accordingly, the Tribunal held that the appeal was technically defective, not admissible, and infructuous, as it was not directed against an order specified under Section 253(1) of the Act. The appeal was therefore dismissed as not legally admissible.
