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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 ..... nal apology, no further adjudication is required - The order of the Tribunal modified to 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.- Decided in favour of petitioner. - Misc. Bench No. - 9239 of 2013 - - - Dated:- 18-12-2013 - Hon'ble Rajiv Sharma And Hon'ble Dr. Satish Chandra,JJ. For the Petitioner : Sachin Garg For the Respondent : D. D. Chopra ORDER (Delivered by Hon'ble Dr. Satish Chandra, J.) By this writ petition, the petitioner has assailed the impugned order dated 18.06.2013, passed by the Income Tax Appellate Tribunal, Lucknow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rg, learned counsel for the petitioner submits that basically, it is a dispute between two Members of the ITAT Bench. So, the adjournments were sought. He Further submitted that the remarks and directions given in the impugned order are not in consonance with the dignity of practicing member of the Bar. The remarks and directions in the impugned order are not in accordance with the judicial decorum and propriety and against the dignity of the petitioner. The petitioner had advanced the arguments in the case on 08.02.2013 under the protest as the opposite party no. 2 has refused to adjourn the case. The same is against the normal practice in the Court. He read out the operative portion of the impugned order, which on reproduction, read as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismiss the application with the cost of Rs.5,000/- to be recovered as arrear of income tax from Shri Pradeep Kumar Kapoor, C.A. as this application was filed in his individual capacity and not on behalf of the assessee. This tough stand is being taken only to maintain the dignity and decorum of the institution and justice delivery system so that it may not be misused by any professional to settle their personal score. If they have any grievance against any judicial forum they may approach the higher forum instead of scandalizing the concerned court/judicial body. 27. Though an action for scandalizing the court can be taken under the contempt of Court Act but I refrain myself from doing so as I have already made reference to the Hon'ble ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the Judicial Member, as per the direction of the Vice President of the Tribunal. We have heard learned counsel for the parties at length and gone through the material available on record. From the record, it appears that originally, the dispute was between Accountant and Judicial Members of the Tribunal and it was not functioning. So, adjournment was sought by the petitioner, but the same was refused. However, on 06.03.2013, the case of the petitioner was decided in favour of the assessee in his presence. During the course of arguments, the petitioner has tendered his unconditional apology orally as well as in writing. When the petitioner has tendered his unconditional apology, no further adjudication is required. Matter is resol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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