Shrikrishna (S) — Arjun, you are looking very much tensed up today. Any problem?
Arjun (A) —Yes. Already having a tough time facing scrutiny assessments. Plus advance tax work is on. Again, after the Union Budget, some urgent study and action will be required.
S — But that is normal in this part of the year. You should be quite used to such pressure!
A — I agree. But suddenly my friend is insisting that I should accompany him to Delhi.
S — Delhi? What for? To meet the PM or FM? Ha Ha Ha!
A — No Bhagwan. He is a very low profile CA. Poor fellow was held guilty of misconduct in a very trivial matter. Probably, he was not represented properly.
S — So, what is there at Delhi now?
A — When he consulted a senior member, he advised him to approach the Appellate Authority of our Institute.
S — I know. It is presided over by a High Court Judge.
A — Unfortunately, Appellate Authority does not have camps in regional offices! One has to attend at Delhi only.
S — Oh! It would be very expensive. Travel, counsel’s fee, and so on!
A — True. He is very much afraid of all this. He has engaged a counsel; but he is insisting that I should also accompany him.
S — He may be a little diffident.
A — Yes. Actually, he is from a rural area. Does not have the exposure and smartness to organise all this.
S — Then better rethink as to whether it is worthwhile contesting the issue. What is the punishment by the way?
A — Actually, the punishment is a mere reprimand. But he feels it is a stigma.
S — I know of another CA who was awarded one week’s suspension of membership. But he did not find it worth contesting, though his case had a lot of merit.
A — Why? One should always fight for justice.
S — I agree. But justice at what cost? And what is the guarantee of result? Are you aware of the procedure of Appellate Authority?
A — No. I will be attending for the first time.
S — See, in the notice, they must have mentioned as ‘preliminary hearing’.
A — Yes. What does that mean? .
S— It means, they will only hear your side and ascertain whether there is any substance in your appeal.
A — And then what?
S — Then, sometime later, they will hear the other side – that means the Council’s side. And they will decide whether the appeal is to be admitted! You also will be called for that hearing.
A — Oh! That means like the regular High Court. But both sides are not heard together?
S — Only after the preliminary hearing!
A — Very strange!
S — Yes. And if the appeal is admitted, then only they will fix up a date for hearing both sides.
A — Oh, my God! So the poor respondent will have to travel to Delhi thrice – with the Counsel?
S — Yes, my dear!
A — Then double the cost! And again so much of time! Doesn’t seem worth the trouble.
S — To avoid all this, the best thing is not to commit any misconduct even inadvertently! Not even in your dream!
A — What you say is absolutely correct! Prevention is better than cure. I must tell all this to my friend. One should really do the cost-benefit analysis of the whole thing.
S — Unfortunately in our system, justice is becoming more and more costly; and illusory.
A — Bhagwan, after all, this is your ‘leela’. You alone can save us from disaster!
Om shanti !!!!!
Note
The above dialogue intends to introduce our readers to the procedure followed by the Appellate Authority. The readers can go through section 22A of the Chartered Accountants Act, 1949 for their self study.
