Facts of the Case

The complainant, Shri Golden Jain, a GST Officer working in the office of the Deputy Excise and Taxation Commissioner, Sector-12, Faridabad, filed a complaint against the respondent, CA Anil Thakur, alleging circulation of false, frivolous, defamatory and vexatious messages against him on a social media platform, namely a WhatsApp group. The complainant stated that he was not a member of the WhatsApp group but received a photograph of the message from a known person.

The message alleged corruption and bribery by the complainant in his official capacity and contained statements portraying him as a dishonest government officer. The complainant contended that such circulation caused damage to his reputation and amounted to conduct unbecoming of a Chartered Accountant.

Issues Involved

Whether the respondent Chartered Accountant was guilty of “Other Misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949 for circulating defamatory and irresponsible messages against a government officer on a social media platform.

Petitioner’s Arguments

The complainant submitted that the respondent circulated defamatory WhatsApp messages accusing him of bribery and corruption without any proof. It was argued that the respondent chose to malign the complainant publicly instead of raising grievances through lawful channels or higher authorities. The complainant relied on copies of the WhatsApp message and related material to establish that the respondent was responsible for circulation of the message.

Respondent’s Arguments

The respondent denied circulating defamatory messages and contended that the WhatsApp group was a private group of Chartered Accountants where members discussed professional difficulties faced during practice. The respondent alleged that the complainant had issued a show cause notice for cancellation of GST registration of one of his clients without proper reason and that the message reflected genuine grievances faced by professionals. The respondent attempted to justify the contents of the message by alleging harassment and demand for illegal gratification by the complainant.

Court Order / Findings

The Board of Discipline examined the WhatsApp message placed on record, the reply submitted by the respondent to the Director (Discipline), and the submissions made during the hearing. The Board noted that the respondent admitted authorship and circulation of the message by justifying its contents rather than denying responsibility. The Board observed that making allegations of bribery and corruption against a government officer on social media without substantiation, and choosing to circulate such content publicly instead of approaching appropriate authorities, was irresponsible and unbecoming of a Chartered Accountant.

The Board held that the evidence on record clearly established that the respondent circulated the defamatory message. The conduct was found to fall within the scope of “Other Misconduct” under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.

Important Clarification

The Board clarified that Chartered Accountants are expected to maintain dignity, restraint and responsibility in public and professional conduct. Circulation of defamatory allegations against public officials on social media platforms, instead of using lawful grievance redressal mechanisms, constitutes Other Misconduct irrespective of personal grievances or professional disagreements.

Final Outcome

The Board of Discipline, ICAI, held that CA Anil Thakur was GUILTY of Other Misconduct under Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949. In exercise of powers under Section 21A(3), the Board reprimanded the respondent by order dated 15.07.2024.

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