Locus standi of authorised representative denied for post-appeal challenge to Tribunal record; presumption of regularity upheld.

An authorised representative who filed an application in his own name after disposal of the appeal lacked independent locus to seek recall or expunction of the Tribunal's order-sheet entry. The Tribunal noted that the power of attorney ended with disposal of the appeal, no provision in the Income-tax Act permitted a professional to challenge hearing proceedings personally without the assessee's consent, and the belated objection was unsupported by any satisfactory affidavit. Applying the presumption of regularity to judicial acts under section 114(e) of the Indian Evidence Act, the Tribunal treated the application as misconceived, upheld the recorded proceedings, and imposed costs for abuse of process.

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Issues: Whether an authorised representative could, after disposal of the appeal, maintain in his individual capacity an application seeking recall or expunction of the order-sheet entry and whether the impugned application deserved dismissal with costs.

Analysis: The application was filed by the authorised representative personally and not on behalf of the assessee. After disposal of the appeal, the representative's authority under the power of attorney came to an end, and the Tribunal held that no provision in the Income-tax Act enabled a professional to seek rectification of hearing proceedings in his own name without the assessee's consent. The Tribunal further noted that the order-sheet entry was challenged belatedly, no satisfactory affidavit was filed to controvert the recorded proceedings, and judicial acts carry a presumption of regularity under section 114(e) of the Indian Evidence Act, 1872. On these facts, the application was treated as misconceived and as an abuse of the process.

Conclusion: The application was not maintainable in the applicant's individual capacity and was rightly rejected.

Final Conclusion: The Tribunal upheld the recorded proceedings, declined to recall or expunge the order-sheet entry, and imposed costs on the applicant for misuse of the process.

Ratio Decidendi: After disposal of an appeal, an authorised representative has no independent locus standi to seek alteration of the Tribunal's hearing record in his personal capacity; challenge to judicial proceedings must be supported by proper material and the presumption of regularity applies to recorded court acts.

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