TMI Blog2013 (9) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... hority, be it may be the Tribunal are concerned about the material placed before them while adjudicating the issues involved irrespective of the personalities of the Advocates appearing before him representing the case of the parties. In the light of these facts, when the Judicial Member has already withdrawn his order of reclusal from hearing of the cases being represented by Shri S. K. Garg, Advocate or Shri Pradeep Kumar Kapoor, C. A., there is no valid reason for the adjournment on the ground that the Judicial Member has recused himself from hearing the cases of Shri S. K. Garg, Advocate and more so in the light of the facts that about 25% of the appeals pending before the Bench are being represented by Shri S. K. Garg, Advocate or Shri Pradeep Kumar Kapoor, C. A. If Counsel for the appellant have any reservation with the Bench comprising of Judicial Member, they may take independent decision with regard to their representation before the Bench. But for the reason that they do not want to represent the cases, the hearing cannot be adjourned and assessee would be at liberty to make some other arrangement to prosecute his case in effective manner - Appeals being represented by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Central Excise Authorities in pursuance of search carried out by them on 6.1.1998 at the business premises of the appellant and such a show cause notice by itself, could not have constituted the requisite material, for the purposes of initiating the proceedings under section 147. 1.3 BECAUSE even on the basis of said show-cause notice, it transpired that the appellant had already disclosed sales revenue of the order of Rs.89,30,133/- as per 3rd set of invoices, which were higher in volume than the sales revenue of Rs.72,51,612/- as had been worked out on the basis of 2nd set of invoices (which represented real invoices), and no inference about escapement of income could have been drawn on that count. 1.4 BECAUSE similarly the remaining part of the "reasons recorded" was also not relevant for the purposes of drawing an inference about escapement of income and initiation of proceedings under section 147 on such counts too is bad in law. 2. BECAUSE in view of the fact that the appellant's objection to the initiation of proceedings under section 147 on various grounds, remained unadjudicated upon by the learned Assessing Officer, the reassessment order dated 29.3.2004 pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as any purchase of extra material .......... " vide para 20 of the appellate order dated 6.7.2006 relating to assessment year 1996-97 (as has been applied in this year also) should have accepted the appellant's version of production and sale thereof and consequently the addition of Rs.72,51,612/- was liable to be deleted. 7. BECAUSE there being no evidence brought on record by the authorities below, which could go to show that the goods covered by the disputed invoices had reached the destination twice, no addition on account of alleged suppression of turnover could have been made. 8. BECAUSE in any case, the books of account having not been rejected, no inference about the unrecorded sales having been made by the appellant, could have been validly drawn and the addition of Rs. 72,51,612/- made/ sustained by the authorities below is wholly illegal. 9. BECAUSE wholly without prejudice to the grounds no. 5.1 to 8 above, the authorities below were not justified either on facts or in law to convert the entire sale aggregating Rs. 72,51,612/- into the income of the appellant and fastening tax liability on the said sum. 10. BECAUSE the order appealed against is contrary to the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presented through him should not be heard by the Bench constituting Judicial Member as a party of it. Therefore, in the interest of justice, the hearing may be adjourned. 4. The learned CIT, D.R., Shri K.M. Dixit strongly opposed the request of adjournment with the submission that Hon'ble High Court of Allahabad has restored the matter to the Tribunal with the direction to decide the appeal on merit within a period of six months. This order was passed in March, 2013, therefore, the time of six months would expire in first week of September, 2013. He also pointed out that the Lucknow Bench of the Tribunal is not regularly functioning. Now the Accountant Member has come on tour only for two weeks, therefore, the matter should be heard and disposed of within the prescribed period. 5. Having heard the rival submissions and from the careful perusal of the material available on record, we find that the Hon'ble High Court of Allahabad has restored the matter to the Tribunal with a direction to dispose of the appeal on merits on other points vide judgment dated 05/03/2013 within six months. Therefore, the time available with the Tribunal for the disposal of the appeal on merits is upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g, Advocate and Another. 8. It was brought to the notice of Judicial Member in the administrative capacity that almost 25% of the appeal pending before the I.T.A.T., Lucknow Bench are being represented by Shri S. K. Garg, Advocate, therefore, it would not be fair to keep all the appeals in abeyance as substantial amount of revenue is involved therein and Revenue is pressing hard for its fixation. Having realized these facts, the Judicial Member, in the administrative capacity, has directed the Registry to list all the appeal for hearing vide order dated 15/10/2012. Thereafter, one appeal in the case of Omkar Nagreeya Sahkari Bank Ltd. I.T.A. No.572/Lkw/2012 of Shri S. K. Garg, Advocate was listed before the Judicial Member, while hearing the SMC case and the learned Counsel for the assessee Shri Pradeep Kumar Kapoor, C. A. sought adjournment, which was strongly opposed by learned D.R. While disposing of this adjournment application, it was categorically observed by the Tribunal that the reclusal of the Judicial Member from hearing the case being represented by Shri S. K. Garg, Advocate was made in a peculiar circumstances. Later on a cognizance of the representation was taken and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was passed under the peculiar circumstances. Thereafter cognizance of the representation was taken and reference for criminal contempt of court against Shri. S. K. Garg, Advocate and Shri. Pradeep Kumar Kapoor, C.A. was made to the Hon'ble High Court of Allahabad and the matter is sub judice before the Hon'ble High Court of Allahabad. Now under the changed circumstances, I have no reservation in hearing the appeal of any assessee being represented by any Advocate/C.A. including Shri. S. K. Garg, Advocate and Shri. Pradeep Kumar Kapoor, C.A. Decision in this regard is left upon the respective assessee. Accordingly, the arguments of both the parties to this appeal are heard and the order is reserved." 9. It is pertinent to mention here that I.T.A.T. is creation of Income Tax Act through section 252 of the I. T. Act and u/s 252 the Central Government shall constitute an Appellate Tribunal to adjudicate the issues raised between the assessee and the Income-tax Department. The professionals either Advocates or Chartered Accountants can be engaged to prosecute the appeals on behalf of the assessees in a manner in which the assessee wants. Infact after filing the Power of Attorney, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It was further observed that no advocate can take it for granted that he will appear in the court according to his whim or convenience. It would be against professional ethics for a lawyer to abstain from the court when the cause of his client is called for hearing or further proceedings. 11. In the case of Tahil Ram Issardas Sadarangani Ors. v. Ramchand Issardas Sadarangani Anr. 1993 Supp.(3) SCC 256, their Lordships have observed that by striking work, the lawyers fail in their contractual and professional duty to conduct the cases for which they are engaged and paid. In the case of Common Cause A Registration. Society v. Union of India Ors. 1994 (5) SCC 557, it was further observed that since litigants have a fundamental right to speedy justice it is essential that cases must proceed when they appear on board and should not ordinarily be adjourned on account of the absence of the lawyers unless there are cogent reasons to do so. If cases get adjourned time and again due to cessation of work by lawyers it will be in the end result in erosion of faith in the justice delivery system which will harm the image and dignity of the court as well. 12. Noting casual and indiffer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunately this case reflects apathy on the part of the High Court in affording such protection to a judicial functionary who resisted, through legal means, a pressure strategy slammed on him in open court. 15. Their Lordships further held in the aforesaid cases that if any counsel does not want to appear in a particular court, that too for justifiable reasons, professional decorum and etiquett require him to give up his engagement in that court so that the party can engage another counsel. But retaining the brief of his client and at the same time abstaining from appearing in that court, that too not on any particular day on account of some personal inconvenience of the counsel but as a permanent feature, is unprofessional as also unbecoming of the status of an advocate. No court is obliged to adjourn a cause because of the strike call given by any association of advocates or a decision to boycott the courts either in general or any particular court. It is the solemn duty of every court to proceed with the judicial business during court hours. No court should yield to pressure tactics or boycott calls or any kind of browbeating. 16. In the case of Lt. Col. S. J. Chaudhary v. St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticularly after the judgment of this Court in Mahabir Singh's case (supra). Inaction will surely contribute to the erosion of ethics and values in the legal profession. The defaulting courts may also be contributory to the contempt of this Court." 19. The issue of repeated adjournments on different grounds was examined by the Apex Court in the case of Shiv Cotex v. Tirgun Auto Plast P. Ltd. Ors in Civil Appeal No. 7532 of 2011 reported at 2011 (9) SCC 678 and their Lordships have observed as under: "What should the court do in such circumstances? Is the court obliged to give adjournment after adjournment merely because the stakes are high in the dispute? Should the court be a silent spectator and leave control of the case to a party to the ease who has decided not to take the case forward? It is sad, but true, that the litigants seek - and the courts grant -adjournments at the drop of the hat. In the cases where the judges are little pro-active and refuse to accede to the requests of unnecessary adjournments, the litigants deploy all sorts of methods in protracting the litigation. It is not surprising that civil disputes drag on and on. The misplaced sympathy and indulgence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... termine when the evidence would be let in by it or the matter should be heard. The parties to a suit - whether plaintiff or defendant - must cooperate with the court in ensuring the effective work on the date of hearing for which the matter has been fixed. If they don't, they do so at their own peril. Insofar as present case is concerned, if the stakes were high, the plaintiff ought to have been more serious and vigilant in prosecuting the suit and producing its evidence. If despite three opportunities, no evidence was let in by the plaintiff, in our view, it deserved no sympathy in second appeal in exercise of power under Section 100 CPC. We find no justification at all for the High Court in upsetting the concurrent judgment of the courts below. The High Court was clearly in error in giving the plaintiff an opportunity to produce evidence when no justification for that course existed." 20. In the light of the aforesaid judicial pronouncements, we are of the considered view that if Shri S. K. Garg, Advocate and Shri Pradeep Kumar Kapoor, C. A. have any reservation with the Bench comprising of Judicial Member, they may take independent decision with regard to their representation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of these words by the Tribunal but this application was made only to create the ground for seeking adjournment before the Tribunal. Therefore, it appears that the assessee is trying to seek adjournment for one reason or the other in order to delay the disposal of the appeal pursuant to the direction of Hon'ble High Court. In the light of these facts, we find no merit in the request of the adjournments moved by the assessee. We accordingly rejected the same and heard the appeal. 22. During the course of hearing of the appeal, the learned Counsel for the assessee Shri S. K. Garg, Advocate has invited our attention that while disposing of this appeal, the Tribunal has knocked down the reopening of the assessment on the ground that notice was issued by the ACIT and not by the Jt. CIT. Against this order of the Tribunal, an appeal was preferred before the Hon'ble High Court of Allahabad by the Department and while adjudicating the appeal their Lordships of Hon'ble Allahabad High Court have reversed the order of the Tribunal by holding that notice for reassessment was issued by the competent authority. The Hon'ble High Court of Allahabad has restored the matter to the Tribunal to decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the assessee, dispose of the same. When the matter is restored to the Assessing Officer, he may also examine the other objections raised for reopening of the assessment by the assessee before the Tribunal. 24. With regard to the quantum addition made on account of suppression of sale of the value at Rs. 72,51,612/- raised through ground No. 4 to 9, it was contended that entire order of the CIT(A) except the last para 7 was devoted to the controversy with regard to the validity of reopening and notice u/s 148 of the Act. In para 7, relying upon the appellate order for assessment year 1996-97, the CIT(A) confirmed the disallowance made by the Assessing Officer. It was also contended that while estimating unaccounted sales at Rs. 72,51,612/- the Assessing Officer has not applied his mind independently. He simply followed the order of the Settlement Commission and placed reliance upon the contentions raised before the Excise Authorities. Therefore, the matter may be restored to the Assessing Officer to adjudicate the issue independently after obtaining the comments of the assessee and also making necessary verification with different sets of invoices on the basis of which extra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aled that these invoices, too, contained the same SI.No., date and same quantity of goods. The parties mentioned in the third set of invoices were same as those in the second set of invoices. However, the amount of Excise Duty and the debit entry number in the third set of invoices were same as those in the first set of invoices. For better understanding, an invoice bearing No. 5 is described below in all the three sets along with all the common factors. Common Factor in all sets of Invoices Inv. No. Inv. Date PLA/RG-23 So. No. PLA/RG-23 Date Qty. in pieces Transporter's name G.R. No./ Truck No. 5 05/04/96 12 05/04/96 75,000 T.C.C.I. 501 UP70D8221 As described in 1st set of invoices Name of the party Invoice value Assessable value Duty shown Trade Tax/ Freight M/s Deepak Trading Company 1,42,219 1,11,000 27,750 3,469 As described in 2nd set of invoices Name of the party Invoice value Assessable value Duty shown Trade Tax/ Freight M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commission before whom the assessee has agreed to pay a sum of Rs. 98,51,490/- whereas the Assessing Officer was required to make independent enquiry with regard to the different set of invoices found after obtaining the comments of the assessee. Since the Assessing Officer has made the additions without making independent enquiry in this regard, we are of the view that this issue requires fresh adjudication by the Assessing Officer. Though the Hon'ble High Court has remanded the matter to the Tribunal for adjudicating the appeal on merits, but in the absence of cogent material it has become practically impossible for the Tribunal to adjudicate the issue on merit as the enquiry on factual aspect is required to be conducted by the Assessing Officer. We, therefore, are of the view that in the interest of justice, a fair opportunity should be afforded to the assessee with regard to the evidence collected by customs authorities and after obtaining the comments of the assessee, the Assessing Officer may make independent enquiry for determining the unaccounted sales of the assessee. We also direct the assessee to extend all sort of cooperation and to produce all relevant evidence on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect either. The matter, however, does not stop there. Learned brother has made detailed judicial observations on the issues relating to adjournment, judicial proceedings and conduct of benches. 4. Lest I may be misunderstood and seemed to be getting into adjudication on the issue of whether or not adjournment should be granted, I must clarify that it is only because of these judicial observations made by the learned brother, and with the consent and encouragement of my learned brother to add my thoughts on the same, that I am writing this note. 5. I think it is appropriate to set out the developments leading to this adjournment in little more detail. It all started on 25th August 2012 when, in a particular bar association meeting, a resolution was passed, which, inter alia, noted that in view of improper and indifferent attitude of a Member, "resulting in awkward and undesirable situation, at times embarrassing and humiliating, the association hereby requests Hon'ble President of the Income Tax Appellate Tribunal for immediate transfer of , and till such time all appeals and connected matters be adjourned". On the very next working day, i.e. 27th August 2012, this resolution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the Members - one by this bar association and the other by another group of representatives. 7. Learned counsel appearing before us, and his associates, then sought adjournment on the ground that his petition against the conduct of another Member on the bench is pending before Hon'ble President. This time the bench, through its senior member, took cognizance of allegations made in the said letter and referred the matter to Hon'ble Chief Justice of Allahabad High Court for initiation of contempt proceedings. Hon'ble High Court has admitted the contempt petition and the case is now listed as State of Uttar Pradesh v S K Garg and another (Petition no. 310 of 2013) before Hon'ble Allahabad High Court at Lucknow benches. 8. Even though, for the reasons I will set out in a short while, it is not really relevant whether this particular bar association was justified in taking the stand that they did, it is important to take note of the fact that this bar association very candidly admitted, in the letter dated 10th September 2012, that the counsel before us " . had spearheaded a campaign against the then learned Accountant Member and had approached this very association (for supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roxy fights- whatever be the provocation. However, unfortunately this is the impression given in this case. Nothing can be farther from the truth. All this, however, leads to vitiation of atmosphere and creates a situation which is alien to healthy judicial traditions. 11. Coming to the question whether learned counsel's request for adjournment, on the primary ground that he has reservations on objectivity of this bench- particularly in view of the admitted position that he has leveled allegations against one us, should be accepted, I find it is a little unusual situation inasmuch as on somewhat materially identical facts, one of us has taken a view that 'judicial propriety' demands that the bench should not hear the cases of those who have petitioned Hon'ble President against one of us. However, as noted by this very combination of members in the case of ICICI Ltd. v DCIT (ITA No. 668/Lkw/2011; order dated 6th June 2013), consistency in judicial decisions cannot be at the cost of ignoring judicial precedents. That was a case in which in the immediately preceding year, the issue was decided against the assessee. However, when the same issue came up again in assessee's own case an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h an adjournment can be granted in accordance with the settled legal position. While I have to proceed on the basis that everyone is aware of the law so settled by Their Lordships of Hon'ble Supreme Court from time to time, I consider it appropriate to reproduce a rather lengthy, though wholly relevant, extract from Hon'ble Supreme Court in the case of Harish Uppal v Union of India [(2003) 2 SCC 45]. This is as follows: 15. In the case of U.P. Sales Tax Service Association v. Taxation Bar Association reported in [1995] 5 SCC 716, the question was whether the High Court could issue a writ or direction prohibiting a statutory authority from discharging quasi judicial functions i.e. direct the State Government to withdraw all powers from it and transfer all pending cases before the officer to any other officer and whether advocates would be justified to go on strike as a pressure group. In that context this Court observed as follows: "11. It is fundamental that if rule of law is to have any meaning and content, the authority of the court or a statutory authority and the confidence of the public in them should not be allowed to be shaken, diluted or undermined. The courts of justic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corruption to the judicial officer/authority by any person or group of persons is a serious inroad into the efficacy of judicial process and threat to judicial independence and needs to be dealt with the strong arm of law." 16. It was held that the High Court did not have power to issue a writ of direction prohibiting a statutory authority from discharging quasi judicial functions. The question whether lawyers had a right to strike was not gone into. 17. In the case of B. L. Wadehra v. State (NCT of Delhi) Ors. reported in AIR [2000] Delhi 266, one of the questions was whether a direction should be issued to the lawyers to call off a strike. The Delhi High Court noted certain observations of this Court which are worth reproducing: "In Indian Council of Legal Aid and Advice v. Bar Council of India reported in [1995] 1 SCC 732 : (AIR 1995 SC 691), the Supreme Court observed thus : "It is generally believed that members of the legal profession have certain social obligations, e.g., to render "pro bono publico" service to the poor and the underprivileged. Since the duty of a lawyer is to assist the court in the administration of justice, the practice of law has a public utili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view, in exercise of the right to protest, a lawyer may refuse to accept new engagements and may even refuse to appear in a case in which he had already been engaged, if he has been duly discharged from the case. But so long as a lawyer holds the vakalat for his client and has not been duly discharged, he has no right to abstain from appearing in Court even on the ground of a strike called by the Bar Association or any other body of lawyers. If he so abstains, he commits a professional misconduct, a breach of professional duty, a breach of contract and also a breach of trust and he will be liable to suffer all the consequences thereof. There is no fundamental right, either under Article 19 or under Article 21 of the Constitution, which permits or authorises a lawyer to abstain from appearing in Court in a case in which he holds the vakalat for a party in that case. On the other hand a litigant has a fundamental right for speedy trial of his case, because, speedy trial, as held by the Supreme Court in HussainaraKhatoon v. Home Secretary, State of Bihar, [1980] 1 SCC 81: (AIR 1979 SC 1360) is an integral and essential part of the fundamental right to life and liberty enshrined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be approved as an acceptable mode of protest, irrespective of the gravity of the provocation and the genuineness of the cause. Lawyers should adopt other modes of protest which will not interrupt or disrupt court proceedings or adversely affect the interest of the litigant. Thereby lawyers can also set an example to other sections of the society in the matter of protest and agitations. 31. Every Court has a solemn duty to proceed with the judicial business during Court hours and the Court is not obliged to adjourn a case because of a strike call. The Court is under an obligation to hear and decide cases brought before it and it cannot shirk that obligation on the ground that the advocates are on strike. If the counsel or/and the party does not appear, the necessary consequences contemplated in law should follow. The Court should not become privy to the strike by adjourning the case on the ground that lawyers are on strike. Even in the Common Cause case the Supreme Court had asked the members of the legal profession to be alive to the possibility of Judges refusing adjournments merely on the ground of there being a strike call and insisting on proceeding with the cases. Str ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... permitted to realise the whole amount from the said firm of advocates. However, we are inclined to save the firm from bearing the costs partially since the Supreme Court is adopting such a measure for the first time and the counsel would not have been conscious of such a consequence befalling them. Nonetheless we put the profession to notice that in future the advocate would also be answerable for the consequence suffered by the party if the non-appearance was solely on the ground of a strike call. It is unjust and inequitable to cause the party alone to suffer for the self-imposed dereliction of his advocate. We may further add that the litigant who suffers entirely on account of his advocate's non-appearance in court, has also the remedy to sue the advocate for damages but that remedy would remain unaffected by the course adopted in this case. Even so, in situations like this, when the court mulcts the party with costs for the failure of his advocate to appear, we make it clear that the same court has power to permit the party to realise the costs from the advocate concerned. However, such direction can be passed only after affording an opportunity to the advocate. If he has any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion is passed by Bar Associations expressing want of confidence in judicial officers it would amount to scandalising the Courts to undermine its authority and thereby the Advocates will have committed contempt of Court. Lawyers have known, at least since Mahabir Singh's case (supra) that if they participate in a boycott or a strike, their action is ex-facie bad in view of the declaration of law by this Court. A lawyer's duty is to boldly ignore a call for strike or boycott of Court/s. Lawyers have also known, at least since Roman Services' case, that the Advocates would be answerable for the consequences suffered by their clients if the non-appearance was solely on grounds of a strike call. (Emphasis by underlining supplied by us) 13. The views so expressed by the constitution bench were again reiterated by Their Lordships in the case of Common Cause v. Union of India [(2006) 9 SCC 295]. 14. It is, therefore, not open to even any bar association or other interest groups also, much less an individual lawyer or group of representatives - as is the case before us, to hold functioning of this Tribunal to ransom by seeking adjournments on the ground that they have some issues, ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a judicial officer. 15. Lawmakers, as also Hon'ble Courts above, are very well aware that the threat to the independent and fearless functioning of the judicial institutions is not only from outside but also from within, and that is what Hon'ble Supreme Court has also referred to when Their Lordships quoted, with approval, observed of Hon'ble Delhi High Court to the effect that, "(t)he Court should not become privy to the strike by adjourning the case on the ground that lawyers are on strike." This observation is as much applicable in the cases of protest by an individual lawyer as much as it is applicable on the groups of lawyers and representatives or even bar associations. The legislation providing protection against contempt of courts extends not only to the persons appearing before the courts but also to the persons manning these courts, and, by implication, everyone associated with functioning of courts. 16. Granting adjournment in such cases of manoeuvrings by the interest groups, or otherwise becoming party to bringing functioning of a court to halt by joining such forces, could land us in the dock, and we must, therefore, desist from the same. Section 16 (1) of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he court, and that, all his actions, except for his comments and observations on the orders impugned in appeals or revisions before his court, must stand the scrutiny of tough tests as prescribed, in the law protecting contempt of courts, for everyone else. On a conceptual note, the responsibilities of judicial officers in this respect are much more demanding that the duties of the parties appearing before the Courts and Tribunals or the public at large. 17. What could attract the stringent provisions for contempt of court is defined in an inclusive manner and it is open ended inasmuch as Section 2(c) of the Contempt of Court Act 1971 defines criminal contempt as "publication (whether by words, spoken or written, or by signs, or by visible representation, or otherwise) of any matter or the doing of any other act whatsoever which- (i) Scandalizes or tends to scandalize, or lowers or tends to lower the authority of, any court, (ii) Prejudices, or interferes or tends to interfere with the due course of any judicial proceeding , (iii) Interferes or tends to interfere with, or obstructs or tends to obstruct, the administration of justice in any other manner". (emphasis by underlinin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... President to enquire into the matter and send a report to the Government, and that too peremptorily within ten days. All this is wholly unbecoming of a person holding the rank of the Law Secretary. ... The entire tone of the letter is highly unwarranted, offensive and tends to undermine the dignity of the post of the President of the Appellate Tribunal. It is unbecoming of the Law Secretary to issue such "commands" to the President of the Income Tax Appellate Tribunal ordering him to send reports within a few days and threatening that adverse inferences would be drawn if the report is not so sent - and all this without even bothering to check whether the complaint received by him was a genuine complaint or not! The first respondent, although he received the pseudonymous complaint of 15th of November, 1997, seems to have written a letter to the so-called sender of the complaint only on 12th of January, 1998, and that too asking only for a confirmation whether the complaint was made by that person. When he wrote the letter of 30th December, 1997, he had not even checked the veracity of the complaint. Thereafter, although the first respondent had not received any response to his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only be, concerned with whether adjournment of a case can be granted only because the counsel representing an assessee, or even a body representing such a counsel, have a right to get adjournment when they have issues with any judicial officer forming part of the judicial forum. I would, in the light of the above discussions, hold the view that the adjournment requests, no matter howsoever legitimate and bonafide these requests may be claimed by the adjournment seekers, should be considered in the light of all the relevant factors, including larger interests of the society and the judicial decorum. Of course, the approach has to be uniform and approach has to be consistent. The majesty of law is that no matter how powerful and how mighty these persons may be, no person, in the eyes of a judicial forum, is above the law. If the law is to be followed consistently, as all of us are under obligation to follow, the adjournment requests received on account of a representative or a bar association's decision to boycott a bench, or request received from such sources to render judicial powers of a judicial officer redundant because he does not suit their interests should also be rejected w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is society is an exception - people on this side of the fence or people on the other side of the fence. None can proceed on the sweeping generalizations about any profession or any vocation. It will, therefore, be too divorced from the ground reality to proceed on the basis that all the lawyers, chartered accountants or groups representing their interests, are always righteous and ethical, and that all the things they are uncomfortable with are inappropriate and illegal. We can neither be so na ve nor so unrealistic. Gresham's law, we like it or not, has extended to many areas in life. 19. A judicial officer, when performing judicial duties, is not performing in a swaymvar; he is discharging solemn duties of rendering, impartially and fearlessly, justice pure and simple. I do not think representatives of taxpayers can be allowed to choose the judicial officers for adjudicating upon their grievances. A judicial officer need not bother about how representatives of the taxpayers will react to his judgments, or how will even his own colleague on multi member bench view his approach to the judicial work. There should be harmony in functioning but not at the cost of independence. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e one has also to be alive to the fact even the bar associations or individuals resort to such confrontations generally, though not always, in a situation when softer options do not beget them fair solutions, but when call of duty requires us to be firm, we have to, howsoever reluctantly, take these tough decisions. I envy and admire my learned brother for the exemplary restraint he had shown in not initiating legal action at the first sign of trouble but these goodwill gestures did not get the results he would have aspired. The restraint at that point of time must have been bonafide and certainly befitting the conduct of a seasoned judicial officer, but since, as I said earlier, sometimes politeness is taken as weakness and restraint is taken as timidity, these goodwill gestures sometimes turn out to be counterproductive. We have learnt this lesson the hard way. The fact that a graceful solution to a crisis, for whatever reasons and for howsoever legitimate reasons, has proved to be elusive so far, does not mean that dignity of a judicial office is to be put on the altar. That will be destructive of the ideals an independent judiciary stands for. Let us not destroy, or become priv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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