Law: Income Tax Act, 1961

Section: 254(2)

Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of (Adverse remarks) - Whether presiding officers of Courts and Tribunals should refrain from making adverse comments and remarks on conduct of parties or their representatives, if these comments and remarks were not required for decision of a case - Held, yes [Para 4] [In favour of assessee] CASES REFERRED TO State of Uttar Pradesh v. Mohammad Naim AIR 1964 SC 703 (para 3) and "K," a Judicial Officer, In re AIR 2001 SC 972 (para 3). JUDGMENT 1. Having heard both sides and finding that now a substantive appeal has been filed against the initial order of the Tribunal in the appeal, we are of the view that no useful purpose would be served by testing and scrutinising the legality and validity of the order passed in the miscellaneous application seeking to correct the mistakes in the initial order of the Tribunal. 2. However, Mr. Sanjiv Shah was at pains to point out that in paragraph 17 passed by the Tribunal on December 13, 2013, on a miscellaneous applications 234 to 237 of 2013 there are certain adverse remarks not only against the assessee but against the representative of the assessee. The representative of the assessee is a chartered accountant and was only performing his professional duties. That he had argued at length and the Tribunal was required to pass a detailed order even on a miscellaneous application does not justify passing critical remarks. He would, therefore, submit that the following observations and the remarks from the Tribunal's order, particularly in paragraph 17 thereof be deleted, including the direction to pay costs by the assessee, which reads as under : ". . . At the time of hearing, this position clearly manifest from the applications of the assessee was confronted to the learned counsel for the assessee. He, however, still proceeded to make stale and sterile submissions in an attempt to somehow support and justify the miscellaneous applications filed by the assessees. This attempt, in our opinion, clearly amounts to misuse of process of law. The filing of these frivolous miscellaneous applications by the assessees seeking rectification of the order of the Tribunal…

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