METOXO ECO PRIVATE LIMITED,CHANDIGARH vs. ITO, JAIPUR

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ITA 1261/JPR/2025Status: DisposedITAT Jaipur02 July 2026AY 2021-223 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that an order passed under section 148A(3) is not an appealable order before the Income Tax Appellate Tribunal as per section 253(1) of the Act. Therefore, the appeal was technically defective and not admissible.

What were the facts?

The assessee filed an appeal against an order passed under section 148A(3) of the Income Tax Act. The appeal was belated, had short payment of tribunal fees, and no application for condonation of delay was filed. Furthermore, there was no appearance from the assessee or their counsel.

What were the issues?

Whether an order passed under section 148A(3) is appealable before the ITAT. Whether the appeal suffers from procedural defects like delay, short payment of fees, and lack of appearance.

Which sections of the Income-tax Act were involved?

Section 148A,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES ‘A’,JAIPUR.

Before: SMT. ANNAPURNA GUPTA & SH. UDAYAN DAS GUPTA

Hearing: 30.06.2026Pronounced: 02.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES ‘A’,JAIPUR. BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SH. UDAYAN DAS GUPTA, JUDICIAL MEMBER

I.T.A. No. 1261/JPR/2025 Assessment Year: 2021-22

Metoxo Eco Private Limited Vs. ITO Plot No. F-464, Phase- VIII B- Sector-74 Mohali (Respondent) [PAN:-AAMCM2035L] (Appellant)

Appellant by None Respondent by Sh. Ajey Malik, CIT (Through V.C) Date of Hearing 30.06.2026 Date of Pronouncement 02.07.2026 ORDER Per: Udayan Dasgupta, JM:

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

I.T.A. No. 1261/JPR/2025 Assessment Year: 2021-22 2

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 ( tendays)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 thesaid appeal is dismissed as not legal admissible.

4.

In the result, appeal of the assessee is dismissed.

I.T.A. No. 1261/JPR/2025 Assessment Year: 2021-22 3

Order pronounced on 02.07.2026 in open court .

Sd/- Sd/- (ANNAPURNA GUPTA) (UDAYAN DAS GUPTA) Accountant Member Judicial Member Dated 02.07.2026 * Ganesh Kumar, Sr. PS Copy of the order forwarded to: (1)The Appellant (2) The Respondent (3) The CIT (4) The CIT (Appeals) (5) The DR, I.T.A.T.

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