Case Law Details
Case Name : M/s. Mundra Woolen Mills (P) Ltd.Vs The ACIT (ITAT Jaipur)
Related Assessment Year :
Courts :
All ITAT ITAT Jaipur
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Relevant Extract of the Judgment
2. Brief facts of the case are that this appeal of the assessee earlier dismissed by the ITAT vide order Dtd. 16-09-2014. Thereafter the assessee vide application dated 27-10-2014(received in this office on 30-10-2014) in Miscellaneous Application No. 32/JP/2014 prayed for showing leniency and recalling the original order. The present bench after hearing Shri K C Moondra FCA, in the interest of justice, vide order dated 26-02-20 15 recalled the order of dismissal of appeal and
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Very sad on the part of Moondras. Being first genration CAs, We have always found honourable members very cooperative and encouraging during appearances before this most esteemed august court. Sometimes the young CAs feel that they are being guided by some respected Guru that too very politely. There may be some kind of personal imcompetency as a professional which has been demosntrated by their highly objectionable acts.
The event of MOONDRAS before ITAT is a painful one. By this event, we the entire Legal Professional fraternity, must improve behaviour with any judicial Authority within the limitation and do maintain dignity of the forum.
MOONDRAS can not be tolerated by ICAI. Must take action on a priority basis. No such second chance be given to anyone of the fraternity.
Must behave within the limitation and within the frame-line. There are many other positive ways the matter should have been represented before ITAT. The approach and attitude of MOONDRAS is negative approach.
The CA may be wrong in contempt, but he seems to be genuine in few matters. seeking adjournment is not difficult and lawyers can give any compelling reasons even if untrue. He seems to have spoken the truth about marriage, and seems to be either simple and truthful or professionally not sharp, as he should have concluded that under the prevailing circumstances, it is most likely to fail. Also knowing that anonymous letters are not admissible in evidence, (hearsay evidence), he proceeds with it to prove it through RTI. I have listed these, only as indicators of his state of mind. Is it correct that only advocated can be empowered to plead cases before tribunals etc. on behalf of clients?
Whether CAs are capable to become a counsel on behalf of an assessee? They have no legal capacity in advocacy. Then can audit the books of accounts of his clients and issue various certificates as per the provisions of IT Act only.
IS IT NECESSARY THAT POWER OF ATTORNEY BEIN STAMP PAPER?COURT FEESTAMPS ARENOT ENOUGH?
It is painful to read. There are some people who really degrade ICAI name. ICAI should take immediate action if found guilty.
Any such intimidation of Judiciary can not be tolerated. The individuals should be reprimanded in severe terms by their association and contempt proceedings to be pursued w/o any further linience.
The ITAT was sympathatic and helped the CA in complying the But the behaviour and subsequent actions by the ld.FCA can not be described dignified and befitting to his status as a legal representative. The dignity of Courts and justice dispensing system can’t be allowed to be harmed by few self seekers and unscrupulous elements.elements.ITAT did reacted rightly.
The credibility and honour of the Courts shall be protected at all cost. Unscrupulous elements, masquerading as legal representatives can’t be allowed to play with the credibility of the justice dispensing system.The ld.ITAT was very helpful and sympathatic in the begining ; the FCA’s behaviour and subsquent actions are not befitting with the status of a legal representative. The ITAT did correctly by initiating contempt proceedings n imposing fine.
i find if a professional is not confidently argue matters better he entrusts job to right advocacy, else he would tarnish the image of the profession of CAs.
see arvind kejriwal as CM simply not able to appreciate the meaning of ‘suspect’ in the Delhi H C order HOW he tarnished the image of his own AAP party.. after all you shall know what you are fighting by proper home work…here.. home work is he shd know what is the propriety of constitutional amendment is generally, then what is the 69th constitutional amendment, besides his advocates need to know what is Delhi Police Establishment Act is, whether ALL india service officers could be under CM ESPECIALLY at a Union territory, besides the SC judgements in ‘Vineet Narain v UOI, (1998)1 SCC 225 r/w K Veeraswamy v UOI (1991)3 SCC 655. – then Manoharlal S… v
Principal secretary & Ors, (2014) 532.
then kejri would not have committed the serious error.
Even seasoned lawyers do fail … when so half backed approach that ‘adjournments’ as if some fundamental right our great CA thought about and tried to attacK ITAT BENCH?
Always one needs to know one’s own limitation is called the Lakshmana Rekha indians do believe is it not?