Brief of the case:
The ITAT Mumbai disposing off miscellaneous application of ICAI held that the observations made by ITAT were not offensive, thus, cannot be deleted in totality. The same has been misunderstood by ICAI and ,therefore, modified suitably to ensure that the clear message that there is a need of improvement in the overall design of CA course , which ITAT wants to convey reach to ICAI after modification.
Read- Severe fall in standards of CA profession – ITAT
Facts of the case:
- The appeal is being heard on an application made by the Institute of Chartered Accountants of India (ICAI) wherein ICAI has appealed the tribunal to delete para 9.6 of its order dated 20th August , 2014 made disposing IT Appeal No. 5418/2014.
- According to ICAI in para 9.6 of the aforesaid order tribunal has made some observations which are prejudicial to the reputation of Chartered Accountancy Profession , thus, the same has resulted in a mistake apparent from record requiring deletion of the para by exercising its power to rectify the order u/s 254(2) of the Act.
- ICAI to support its application placed reliance on some of the decisions of Hon’ble Supreme Court wherein the court has held that tribunals should avoid making observations while disposing the appeals if the same is not relevant to ground of appeals.
- In the present case, the observations made by tribunal about the Chartered Accountancy profession, the conduct of some of the students pursuing the C.A courses and also about ICAI. which being controversial may affect the reputation of the profession. ICAI, thus, prayed to delete the aforesaid para from order as the same is not only in any way relevant to grounds of appeal but also prejudicial to the interest of profession and nation.
Held by ITAT Mumbai:
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