Filling Recall Application without consent of client is a Professional Misconduct, ITAT recommends ICAI to take action against erring CA

Turning to the facts of the case, this appeal was disposed of vide order dated 06/03/2013 and order was pronounced in the open court allowing the appeal of the assessee. Shri Pradeep Kumar Kapoor, C. A. has moved this application with a request to either recall or expunge the order sheet entry dated 08/02/2013 but he could not identify the particular observations of the Tribunal which are injurious to the interest of the assessee or even to him. It is contended through this application that he has argued the matter under protest and he never agreed that he has no reservation with the Bench on 08/02/2013. In this regard it is stated that on 08/02/2013 when the matter was taken up for disposal of the application for adjournment, Shri Pradeep Kumar Kapoor has made a statement at the Bar that he has got the instructions from his client (assessee) to argue the case and he has no reservation with this Bench. On the face value of statement of Shri Pradeep Kumar Kapoor, he was allowed to advance his arguments on the grounds raised in this appeal. The Revenue was also heard and the order was reserved. The order with regard to the proceedings was dictated in the open court in the presence of Shri Pradeep Kumar Kapoor and Smt. Ranu Biswas, Sr. D.R. The factum of dictation of order in the open court is also admitted by Shri Pradeep Kumar Kapoor in the impugned application against column No. 7 of the chart. Thereafter the appeal was disposed of vide order dated 06/03/2013 and the order was pronounced in the open court in the presence of Shri Pradeep Kumar Kapoor, C. A. and Shri Praveen Kumar, CIT, D.R.