High Court modifies ITAT order, expunges remarks, cancels costs, upholds decorum, ensures justice

The High Court modified the impugned order from the Income Tax Appellate Tribunal, expunging inappropriate remarks and directions, and canceling the imposed cost. The petitioner's unconditional apology resolved the matter, leading to the removal of adverse remarks to uphold judicial decorum. Emphasizing the importance of maintaining dignity in the judicial system, the High Court's decision aimed to ensure justice and fairness, ultimately preserving the integrity of the judicial process and preventing similar incidents in the future.

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Issues:
Assault on order by the Income Tax Appellate Tribunal; Refusal of adjournment leading to decision against the petitioner; Allegations of inappropriate remarks and directions in the impugned order; Dispute between two Members of the ITAT Bench; Request for setting aside the impugned order; Justification of the impugned order by the opposite party; Resolution through the petitioner's unconditional apology; Modification of the impugned order by the High Court.

Analysis:
The petitioner challenged the order of the Income Tax Appellate Tribunal, Lucknow, for the assessment year 2005-06, alleging that the refusal of adjournment by the Judicial Member led to a decision against the petitioner in the presence of the petitioner. The petitioner, a practicing Chartered Accountant, sought to recall a notation on the order sheet, which resulted in adverse remarks against the petitioner and a cost imposition of Rs.5,000. The petitioner contended that the remarks and directions in the impugned order were not in line with the dignity of a practicing member of the Bar and against judicial decorum. The High Court noted the dispute between the Accountant and Judicial Members of the Tribunal, leading to the refusal of adjournment and subsequent decision against the petitioner.

The petitioner's counsel argued that the impugned order contained remarks and directions that were not appropriate and requested the High Court to set aside the order. The opposite party justified the impugned order, stating it was passed as per the Vice President's direction. The High Court, after hearing both parties, found that the petitioner had tendered an unconditional apology, resolving the matter. Citing the Supreme Court's ruling in M.P. Special Police Establishment vs. State of M.P., the High Court modified the impugned order by expunging the reference to the Institute of Chartered Accountants of India and canceling the imposed cost of Rs.5,000. Any adverse remarks against the petitioner were also expunged to maintain the dignity and decorum of the judicial system.

In conclusion, the High Court disposed of the writ petition, emphasizing the importance of upholding the dignity and decorum of the judicial system to prevent such incidents in the future. The High Court's decision to modify the impugned order aimed to ensure justice and fairness while resolving the dispute between the petitioner and the Tribunal, ultimately maintaining the integrity of the judicial process.

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