copy of order to ICAI, CBDT, criminal court etc

[CA.BHUPENDRASHAH]

Income Tax Appellate Tribunal - Agra
Bhagwan Agrawal, Agra vs Department Of Income Tax on 12 July, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL,

AGRA BENCH, AGRA

BEFORE : SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND

SHRI A.L. GEHLOT, ACCOUNTANT MEMBER

M.A. Mo. 04/Agra/2012

(Arising out of M.A. No. 02/Agra/2011 & ITA No. 468/Agra/2004) Asstt. Year :
2001-02

Income-tax Officer, vs. Shri Bhagwan Agarwal, 2(4), Agra. D-31, Pratap Nagar,
Agra. (PAN: ADMPA 9968 J).

(Applicant) (Respondent) Applicant/Deptt. by : Shri Waseem Arshad, Sr. D.R.
Assessee by : Shri Nitesh Agarwal, Advocate Date of hearing : 03.07.2013 Date of
pronouncement of order : 12.07.2013 ORDER
*********************************contd
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13. We may also note here that the conduct of the assessee and his counsel Shri
K.G. Agarwal, C.A. in concealing the relevant and material fact from the
Tribunal would amount to professional misconduct on the part of the Chartered
Accountant. The Chartered Accountant has not only the duty to defend the case of
litigant to the best of his ability, but equally has duty to maintain dignity
and decorum of the courts. He has to assist the Bench as per law in arriving at
the just decision in the matter. Shri K.G. Agarwal, C.A. consciously and
deliberately in the garb of legal advice has concealed and suppressed the
relevant and material 25 MA No.04/Agra/2012

facts from the Tribunal while filing miscellaneous application and arguing the
same before the Tribunal. Therefore, his conduct is not above the board and
requires action by the President, Institute of Chartered Accountant of India.
We, therefore, recommend a disciplinary action against Shri K.G. Agarwal,
Chartered Accountant. Copy of this order be forwarded to the President,
Institute of Chartered Accountant of India, ICAI Bhawan, Indraprashtha Marg, New
Delhi- 110 002 for necessary action in this regard. Copy of this order be also
forwarded to the Chairman CBDT, New Delhi to take necessary action in the
matter. We also direct the ld. CIT-I, Agra to place copy of this order before
the Criminal Court where the criminal prosecution of the assessee is pending on
the matter in issue for appraisal of the concerned court and ensure
implementation of this order.

**contd