Case Law Details
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.
FULL TEXT OF THE ORDER OF ITAT JAIPUR
1. This appeal has been filed by the assessee against an order passed under sub-section (3) of section 148A of the Income Tax Act, 1961 dated 20.06.2025, by the ITO , ward 1(4) Jaipur.
1.1 It is also pointed out by the registry that there is short payment of tribunal fees as per provisions of section 253(6) of the Act, and even though the said defect has already been intimated to the appellant, the short fall in payment of fees has not been complied till date and the deficiency has not been removed.
1.2 It is further pointed out by the registry that the appeal is belatedly filed by 10 ( ten days)and no application praying for condonation of such delay has been furnished by the appellant.
1.3 On the date of hearing there was no appearance either by the assessee or his counsel on repeated calls, neither physically nor in virtual mode, and no application for adjournment has been filed before us, even though notice of hearing has been despatched to the assessee as per address contained in the memo of appeal .
2. We also find that this appeal has been filed before the Tribunal against an order passed u/s 148A(3) of the Act dated 25.06.2025,which is not an appealable order as per provisions of section 253(1) of the Act before the Income Tax Appellant Tribunal.
3. As such this appeal filed by the assessee is technically defective ,not admissible and in -fractious, not being an appeal against any order specified u/s 253(1) of the Actand the said appeal is dismissed as not legal admissible.
4. In the result, appeal of the assessee is dismissed.
Order pronounced on 02.07.2026 in open court .
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