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TMI Blog2013 (12) TMI 1216X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Appellate Tribunal to represent his clients. In ITA No.571/LKW/2012, he asked the adjournment, but the same was refused by the Hon'ble Judicial Member (Opposite party no. 2) and decided the appeal in favour of the assessee. The petitioner was present in the Court. It is alleged that on 08.03.2013, the Bench clerk of the Tribunal asked the petitioner to sign the order-sheet dated 08.02.2013. Only then, the petitioner came to know that it is written that "the petitioner had no reservation with this Bench". The petitioner filed an application before the opposite party no. 2 to recall the noting on the order sheet dated 08.02.2013 and modified the same. The opposite party no. 2 has referred the matter to the Vice-President, who observed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statement that he has no reservation with the Bench and he is ready to argue the case as per instructions from his client. Accordingly, the appeal was heard. Now after the disposal of appeal or even after 48 days from the disputed date of hearing the present application is moved disputing the facts recorded in the order sheet dated 08/02/2013 without any corroborative evidence. Even Shri Pradeep Kumar Kapoor has not filed the affidavit in support of his contentions despite the repeated directions of the Tribunal. Whenever the proceedings of the Court are disputed, it should be supported by an affidavit as there is presumption u/s 114(e3) of the Indian Evidence Act that judicial act have been regularly performed. Since the facts recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter is sub judice before the Hon'ble High Court of Allahabad at Lucknow Bench. But I would like to make a reference to the President of Institute of Chartered Accountants with a request to take necessary action as per law against Shri Pradeep Kumar Kapoor for his professional misconduct and also to take corrective measures and necessary steps to educate its members to behave with the judicial authorities befitting to their status and should not be engaged in scandalizing the judicial authority/courts. Accordingly, the Registry is directed to send the copy of this order to the President - ICAI, Institute of Chartered Accountants of India, ICAI Bhawan, Indraprastha Marg, New Delhi - 110002 for necessary action in this regard. Copies of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... court while exercising its jurisdiction under Article 226 of the Constitution as also this Court under Article 136 and 142 of the Constitution can pass an appropriate order which would do complete justice to the parties." Hence, by keeping in mind the ratio laid down by the Hon'ble Apex Court (supra), we modify the impugned order and expunge the reference made by the Tribunal to the Institute of Chartered Accountant of India, and cancelled the cost of Rs.5,000/-, imposed by the Tribunal too. Adverse remark against the petitioner, if any, is also expunged. We hope that in future such type of incident will not be repeated. It is in the interest of justice to maintain the dignity and decorum of the judicial system and the Tribunal is an esse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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