KRC Gems Pvt. Ltd., Delhi V. ACIT, Central Circle- 25, New Delhi

MA 149/DEL/2022

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3387 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-07-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 14-07-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 23-06-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER MA. No.149/DEL/2022 (Arising out of I.T.A. No.6757/DEL/2017) Assessment Year 2012-13 KRC Gems Pvt. Ltd., C/o Anil Jain DD & Co., 611, Surya Kiran Building, 19, K.G. Marg, New Delhi. vs. ACIT, Central Circle-25 New Delhi TAN/PAN: AAECK4438M (Appellant) (Respondent) Appellant by: Shri Salil Kapoor, Adv. Shri Anil Jain, CA Respondent by: Shri Mrinal Kumar Das, Sr.DR Date of hearing: 15 07 2022 Date of pronouncement: 29 07 2022 O R D E R PER PRADIP KUMAR KEDIA - A.M.: The assessee has filed Misc. Application in ITA No.6757/Del/2017 seeking relief in terms of Misc. Application. 2. The cause for relief bears its genesis to an interim order dated 07.06.2022 passed by the Tribunal, the text of which is reproduced hereunder: “Learned DR seeks further time to comply with the directions issued vide order-sheet dated 24.03.2022, wherein the request of the learned DR to obtain the factual report from the Assessing Officer was allowed. Thereafter, the matter was adjourned to 06.04.2022. On 06.04.2022, the learned DR sought further time and a request was made for adjournment. The hearing was adjourned to 07.06.2022. Today i.e. on 07.06.2022 the learned DR once again sought one week's time 2 for filing the factual report. However, learned counsel for the assessee opposed the request and stated that heavy cost be imposed on the Revenue. Learned counsel for the assessee thereafter turned very aggressive and started using intemperate language and displayed conduct clearly in bad taste. Looking at the continued unruly behavior of the counsel for the assessee, we are deeply anguished. We are constrained to observe that the leaned counsel for the assessee overstepped the limits of propriety when he made the imputations of unfairness against the Bench in the open court. Therefore, we hereby recuse ourselves from the hearing of this appeal, represented by Shri Anil Jain, CA and also urge the Hon'ble President to consider our request for not placing for hearing the matters represented by Shri Anil Jain before us. This was announced to both the parties in open court. May be placed before Hon’ble President for taking cognizance and directions.” 3. The prayer in the Misc. Application is also extracted hereunder: “1. Your Honors have passed an order dated 07/06/2022 in the above said appeal. 2. In the above said order some adverse remarks have been passed against my counsel with regard to his alleged unruly behavior and showing some unfairness against the Hon'ble Bench. 3. We hereby request before your kind honors to expunge the adverse remarks passed against my counsel Sh Anil Kumar Jain CA. A letter signed by him explaining the sequence of events and his conduct and an apology from his side is enclosed. PRAYER In the circumstances as stated above it is prayed that the adverse remarks passed against my counsel Sh Anil Kumar Jain CA in the daily order dated 07/06/2022 may be expunged. 3 For this act of kindness, we will be grateful to the Hon'ble Members.” 4. When the matter was called for hearing, Shri Anil Kumar Jain, CA appeared along with Shri Salil Kapoor, Adv. and submitted an unconditional apology on abject events occurred on 07.06.2022 at the time of hearing appeal resulting in asymmetric remarks recorded by the Bench in terms of order sheet noted above. 5. Mr. Jain, begged pardon without any trappings, for his aggressive posturing and misdemeanor occurred in the course of hearing of substantive appeal on 07.06.2022 and submitted that uncomplimentary behavior was in no way intended to intervene in the dispensation of justice. The ld. counsel thus vehemently pleaded for expunge of adverse remarks in the interim order passed on 0706.2022 and sought restoration and continuation of Court proceedings in ITA No.7567/Del/2017 in a usual manner without being affected by certain strictures passed against the ld. counsel. 6. In the light of unequivocal expression of remorse for unsavoury behavior shown, we are inclined to approach the representations leniently and benevolently. We thus condone the act of the ld. counsel and withdraw all adverse observations made in the order sheet dated 07.06.2022 against the ld. counsel, Mr. Anil Jain. The interim order stands accordingly modified and be read in exclusion to incorrigible remarks therein. Hence, the interim order dated 07.06.2022 may be read as under: “The hearing of the appeal is adjourned at the request of the ld. DR. he Registry is directed to list the ITA No.6757/Del/2017 for hearing in ordinary course.” 7 . I n t h e r e s u l t , t h e M i sc . A p p l i c a t i o n o f t h e a s s es s e e i s a l l o w e d i n a b o v e t e r m s. Order pronounced in the open Court on 29/07/2022. Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /07/2022 Prabhat