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2015 (6) TMI 812 - BOMBAY HIGH COURT

2015 (6) TMI 812 - BOMBAY HIGH COURT - [2015] 374 ITR 1 (Bom) - Rectification of mistake - adverse remarks not only against the assessee but against the representative of the assessee - Held that:- Repeatedly, the Hon'ble Supreme Court cautioned the Presiding Officer of the Courts and Tribunals from adversely commenting and remarking on the conduct of parties or their representatives or pleaders. If these comments and remarks, adversely affecting them are not required for the decision of a case .....

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of the Advocates or representatives. That must been avoided as it would be a reflection on the working of the Tribunal as a whole.

We delete and expunge all the remarks which have been made against the representative and the parties. Thus, passage or lines from the order particularly para 17 shall stand expunged and deleted. This would also include deletion of the direction to pay costs. The imposition thereof is accordingly set aside. Barring this interference and for the limited pu .....

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that now a substantive appeal has been filed against the initial order of the Tribunal in the appeal, we are of the view that no useful purpose would be served by testing and scrutinizing the legality and validity of the order passed in the miscellaneous application seeking to correct the mistakes in the initial order of the Tribunal. 2. However, Mr.Sanjiv Shah was at pains to point out that in para 17 passed by the Tribunal on 13th December, 2013 on a miscellaneous application 234 to 237 of 201 .....

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ularly in paragraph 17 thereof be deleted, including the direction to pay costs by the assessee, which reads as under:- " ….At the time of hearing, this position clearly manifest from the applications of the assessee was confronted to the learned counsel for the assessee. He, however, still proceeded to make stale and sterile submissions in an attempt to somehow support and justify the miscellaneous applications filed by the assessees. This attempt, in our opinion, clearly amounts to .....

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d by the assessee being devoid of any merit and impose a cost of ₹ 5,000/- on each of the assessee." 3. It is on this limited point, we have heard both counsel. Repeatedly, the Hon'ble Supreme Court cautioned the Presiding Officer of the Courts and Tribunals from adversely commenting and remarking on the conduct of parties or their representatives or pleaders. If these comments and remarks, adversely affecting them are not required for the decision of a case and it could be justly .....

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epresentatives. That must been avoided as it would be a reflection on the working of the Tribunal as a whole. While not making any further reference to the judgments of the Hon'ble Supreme Court, we would only invite attention of the members of the Income Tax Appellate Tribunal to the following observations in the judgment of the Hon'ble Supreme Court in the case of The State of Uttar Pradesh V/s. Mohammad Naim reported in A.I.R. 1964 Supreme Court, 703. These read as under:- " &hel .....

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nfrequent that sweeping generalisations defeat the very purpose for which they are made. It has been judicially recognised that in the matter of making disparaging remarks against persons or authorities whose conduct comes into consideration before courts of law in cases to be decided by them, it is relevant to consider (a) whether the party whose conduct is in question is before the court or has an opportunity of explaining or defending himself; (b) whether there is evidence on record bearing o .....

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ss opinion, make observations and even offer criticism on the conduct of anyone coming within their gaze of judicial review but the question is one of impelling need, justification and propriety. The following observation by Sulaiman, J. in Panchanan Banerji Vs. Upendra Nath Bhattacharji was cited with approval before this Court in Niranjan Patnaik Vs. Sashibhusan Kar and Anr. 1986 (2) SCR 569: "The High Court, as the Supreme Court of revision, must be deemed to have power to see that Court .....

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e against the appellant were neither justified nor called for. Having regard to the limited controversy in the appeal to the High Court and the hearsay nature of evidence of the appellant it was not at all necessary for the Appellate Judge to have animadverted on the conduct of the appellant for the purpose of allowing the appeal of the first respondent. Even assuming that a serious evaluation of the evidence of the appellant was really called for in the appeal the remarks of the learned Appella .....

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conclusion of the Judge nor even necessary to his argument and is likely to militate seriously against party's earning a living in his profession should be expunged from the judgment." 13. In A.M. Mathur Vs. Pramod Kumar Gupta, 1990 (2) SCC 533 : (AIR 1990 SC 1737) this Court sounded a note of caution emphasising a general principle of highest importance to the proper administration of justice that derogatory remarks ought not to be made against persons or authorities whose conduct com .....

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