Case Law Details
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 resolved in the Court.
It may be mentioned that Hon’ble Apex Court in the case of M.P. Special Police Establishment vs. State of M.P., 2004 (8) SCC 805, held that :-
“In a situation of this nature, writ 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 essential part of it.
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