CA Act : Where a CA was held guilty of professional misconduct by Disciplinary Committee of CA institute without hearing him when he sought adjournment on medical grounds, matter was to be readjudicated
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[2015] 55 taxmann.com 31 (Delhi)
HIGH COURT OF DELHI
Naresh Tharad
v.
Institute of Chartered Accountants of India
VIBHU BAKHRU, J.
W.P.(C) NO. 4284 OF 2012
CM NOS. 8890 & 12079 OF 2012
JANUARY 20, 2015
Section 21, read with section 22, of the Chartered Accountants Act, 1949 and rule 18 of the Chartered Accountants (Procedure of Investigation of Professional and other Misconduct and Conduct of Cases) Rules, 2007 - Disciplinary Directorate - A complaint in respect of alleged misconduct on part of petitioner was received from Institute of Chartered Accountants of India (ICAI) - Petitioner was called upon for personal hearing before Disciplinary Committee - Petitioner requested for an adjournment on medical grounds - However, hearing was concluded in absence of petitioner and petitioner was held to be guilty of professional misconduct - Whether it would be necessary for Disciplinary Committee to atleast grant one adjournment on account of non appearance of concerned member - Held, yes - Whether since entire procedure was compressed in a single hearing, matter was to be remanded to Disciplinary Committee to afford petitioner an opportunity to be heard - Held, yes [Paras 13 and 22]
■■■
[2015] 55 taxmann.com 31 (Delhi)
HIGH COURT OF DELHI
Naresh Tharad
v.
Institute of Chartered Accountants of India
VIBHU BAKHRU, J.
W.P.(C) NO. 4284 OF 2012
CM NOS. 8890 & 12079 OF 2012
JANUARY 20, 2015
Section 21, read with section 22, of the Chartered Accountants Act, 1949 and rule 18 of the Chartered Accountants (Procedure of Investigation of Professional and other Misconduct and Conduct of Cases) Rules, 2007 - Disciplinary Directorate - A complaint in respect of alleged misconduct on part of petitioner was received from Institute of Chartered Accountants of India (ICAI) - Petitioner was called upon for personal hearing before Disciplinary Committee - Petitioner requested for an adjournment on medical grounds - However, hearing was concluded in absence of petitioner and petitioner was held to be guilty of professional misconduct - Whether it would be necessary for Disciplinary Committee to atleast grant one adjournment on account of non appearance of concerned member - Held, yes - Whether since entire procedure was compressed in a single hearing, matter was to be remanded to Disciplinary Committee to afford petitioner an opportunity to be heard - Held, yes [Paras 13 and 22]
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