We present a study of the newly discovered McNeils nebula in Orion using the JHKs-band simultaneous observations with the near-infrared (NIR) camera SIRIUS on the IRSF 1.4m telescope. The cometary infrared nebula is clearly seen extending toward north and south from the NIR source (V1647 Orionis) that illuminates McNeils nebula. The compact nebula has an apparent diameter of about 70 arcsec. The nebula is blue (bright in J) and has a cavity structure with two rims extending toward north-east and north-west. The north-east rim is brighter and sharp, while the north-west rim is diffuse. The north-east rim can be traced out to ~ 40 arcsec from the location of the NIR source. In contrast, no cavity structure is seen toward the south, although diffuse nebula is extended out to ~ 20 arcsec. New NIR photometric data show a significant variation in the magnitudes (> 0.15 mag) of the source of McNeils nebula within a period of one week, that is possibly under the phase of eruptive variables like FUors or EXors.