TMI Blog2015 (6) TMI 812X X X X Extracts X X X X X X X X Extracts X X X X ..... Courts and Tribunals should refrain from passing any adverse remarks or making harsh comments on the conduct of the parties. Sobriety and restraint in judicial conduct is of paramount importance. Even if the Presiding Officer, members of the Tribunal are agitated by prolong arguments and often needless, still they must not lose patience and to a extent as to comment upon the conduct 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on does not justify passing critical remarks. He would, therefore, submit that the following observations and the remarks from the Tribunal's order, particularly 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 misuse of process of Law. The filing of these frivolous miscellaneous applications by the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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:- ..If there is one principle of cardinal importance in the administration of justice, it is this : the proper freedom and independence of judges and Magistrates must be maintained and they must be allowed to perform their functions freely and fearlessly and without undue interference by any body, even by this court. At the same time it is equally necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bhusan 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 Courts below do not unjustly and without any lawful excuse take away the character of a party or of a witness or of a counsel before it This Court went on to add:- It is, therefore, settled law that harsh or disparaging remarks are not to be made against persons and authorities whose conduct comes into consideration before Court of law unless it is really necessary for the decision of the case, as an integral part thereof to animadvert on that conduct. We hold that the adverse remarks made against the appellant were neither justified nor called for. Having regard to the limited controversy in the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id (at P.1741 OF AIR): Judicial restraint and discipline are as necessary to the orderly administration of justice as they are to the effectiveness of the army. The duty of restraint, this humility of function should be constant theme of our judges. This quality in decision making is as much necessary for judges to command respect as to protect the independence of the judiciary. Judicial restraint in this regard might better be called judicial respect, that is, respect by the judiciary. Respect to those who come before the court as well to other co-ordinate branches of the State, the executive, and legislature. There must be mutual respect. When these qualities fail or when litigants and public believe that the judge has failed in these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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