Yesha Electricals Pvt. Ltd. vs Additional Commissioner Of ...
2021 Latest Caselaw 1133 Guj

       C/TAXAP/31/2021                                                   ORDER



        IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

               R/TAX APPEAL NO. 31 of 2021
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               YESHA ELECTRICALS PVT. LTD.
                          Versus
     ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE 4
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Appearance:
MR MANISH J SHAH(1320) for the Appellant(s) No. 1
 for the Opponent(s) No. 1
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 CORAM: HONOURABLE MR. JUSTICE J.B.PARDIWALA
        and
        HONOURABLE MR. JUSTICE ILESH J. VORA

                            Date : 25/01/2021

                        ORAL ORDER

(PER : HONOURABLE MR. JUSTICE J.B.PARDIWALA)

1. This Tax Appeal is ordered to be Admitted on the following substantial questions of law :

(A) Whether on the facts and in the circumstances of the case, the Tribunal erred in law in partly upholding the addition of Rs.21,27,728/­ u/s.14A of the Act, made by Assessing Officer and confirmed by CIT(A), without appreciating the facts and law of the case properly ?

(B) Whether on the facts and in the circumstances of the case, the Tribunal grossly erred in law, in not following the direct binding judgment of Hon'ble Supreme Court rendered in case of Maxopp Investment Ltd vs. CIT (2018) 402 ITR 640 and judgment of this Hon'ble Court rendered in case of Pr. CIT Vs.

C/TAXAP/31/2021 ORDER

Gujarat State Fertilizers and Chemicals Ltd, reported in (2019) 416 ITR 13 (Guj)?

(C) Whether on the facts and in the circumstances of the case, the Tribunal erred in law in following the order of coordinate bench rendered in appellant's own case for Asst. Year 2008­09 in ITA No.2785/Ahd/2012 dated 21.06.2013 despite having the benefit of direct binding judgment of this Hon'ble Court rendered in case of CIT Vs. Gujarat State Fertilizers and Chemicals Ltd (2019) 416 ITR 13 (Guj) and the Hon'ble Supreme Court in case of Maxopp Investment Ltd vs. CIT ­(2018) 402 ITR 640, which were not available for assistance to Hon'ble ITAT at the time of delivering the order for Asst. Year 2008­09 in ITA No.2785/Ahd/2012 ?

(D) Whether on the facts and in the circumstances of the case, the Tribunal materially erred in law, in laying down that, onus is on assessee to prove the factum of incurrence of expenditure for earning exempt income and not on the Assessing Officer before invoking the deeming provision of sec.14A(2) r.w.r. 8D of L.­T. Rules, 1962?

(E) Whether on the facts and in the circumstances of the case, Hon'ble Accountant Member ~ Author of the impugned order materially erred in not following the binding

C/TAXAP/31/2021 ORDER

order delivered in case of Goyal & Co. Pvt. Ltd. reported in (2020) 180 ITD 280 (Ahd) which was incidentally authored by him and the said fact was specifically brought to his notice?

(F) Whether on the facts and in the circumstances of the case, the impugned order suffers from the vice of apparent perversity in law, as much as, it does not follow the binding order of the coordinate bench, as well as, the binding judgments of Hon'ble Gujarat High Court and Hon'ble Supreme Court which are directly on the subject matter of the appeal?

(G) Whether on the facts and in the circumstances of the case, the order of Ahmedabad Tribunal is discriminating and arbitrary in nature, in as much as, it rendered diagonally opposite orders on an identical law point, impugned under appeals and discriminates between two similarly placed assessees?

Issue Notice to the assessee that this appeal shall be heard finally on 18.03.2021.

(J. B. PARDIWALA, J)

(ILESH J. VORA,J) SUCHIT