The Institute of Chartered Accountants of India (ICAI) has concluded an investigation into Chartered Accountant (CA) Anil Thakur under Section 21A(3) of the Chartered Accountants Act, 1949. The investigation was launched following a complaint by GST officer Shri Golden Jain, who accused CA Thakur of spreading defamatory messages against him on a private WhatsApp group.
The messages in question labeled Jain as corrupt, allegations he vehemently denied, stating they were false and damaging to his reputation. During the investigation, Thakur admitted to sharing the messages but defended his actions by claiming they were based on his personal experiences with the officer.
The ICAI Board of Discipline reviewed all the evidence, including the content of the messages and Thakur's defense. The Board criticized CA Thakur for choosing to share the allegations on social media instead of following proper channels by reporting the matter to higher authorities.
As a result of the investigation, the Board found CA Thakur guilty of "Other Misconduct" under the Chartered Accountants Act, 1949. The ICAI decided to reprimand Thakur, emphasizing its commitment to maintaining professional conduct and integrity within the accounting profession.
This incident highlights the importance of adhering to ethical standards and the consequences of using social media platforms to air grievances, particularly in a professional setting. The ICAI's decision serves as a reminder to all Chartered Accountants of the need to maintain decorum and professionalism, even in personal communications.
Official copy of the order is as follows
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA (Set up by an Act of Parliament)
(PR/87/2021/013/82/2021/BOD/720/2024)
ORDER UNDER SECTION 21A (3) OF THE CHARTERED ACCOUNTANTS ACT, 1949, READ WITH RULE 15 (1) OF THE CHARTERED ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND CONDUCT OF CASES) RULES, 2007
IN THE MATTER OF:
Shri Golden Jain
863, Sector -15A Faridabad -121007
Complainant
Versus
CA Anil Thakur (M. No. 531601)
First Floor, Shop No. 32 Shyam Baba Market,
Near Metro Pillar No. 688
Faridabad, 121002
Respondent
[PR/87/2021/DD/82/2021/BOD/720/2024]
MEMBERS PRESENT (THROUGH VIDEO CONFERENCE):
- CA Rajendra Kumar P, Presiding Officer
- Ms. Dolly Chakrabarty (IAAS, retd.), Government Nominee
Date of hearing and passing of order: 15th July 2024
1. The Board of Discipline, vide its finding dated May 30, 2024, was of the view that CA. Anil Thakur (M. No. 531601) is guilty of other misconduct falling within the meaning of Item (2) of Part IV of the First Schedule to the Chartered Accountants Act, 1949.
2. An action under Section 21A (3) of the Chartered Accountants Act, 1949 was contemplated against CA. Anil Thakur (M. No. 531601), and a communication dated July 15, 2024 was addressed to him, thereby granting an opportunity of being heard on 15th July 2024, which was exercised by him being present through video conferencing. He confirmed receipt of the findings of the Board and requested the Board to take a sympathetic view on the case and promised not to repeat it.
3. Thus, upon consideration of the facts of the case and the consequent misconduct of CA. Anil Thakur (M. No. 531601) and keeping in view his representation before it, the Board decided to reprimand CA. Anil Thakur (M. No. 531601).
File No: [PR/87/2021/DD/82/2021/BOD/720/2024]
CONFIDENTIAL
BOARD OF DISCIPLINE
(Constituted U/S 21A of the Chartered Accountants Act 1949)
Findings under RULE 14 (9) OF THE CHARTERED ACCOUNTANTS (PROCEDURE OF INVESTIGATIONS OF PROFESSIONAL AND OTHER MISCONDUCT AND CONDUCT OF CASES) RULES, 2007.
Coram: (present in person)
CA Rajendra Kumar P, Presiding Officer.
Ms. Dolly Chakraborty (IAAS, Retd.), Government Nominee
IN THE MATTER OF:
Shri Golden Jain,
863, Sector -15A,
Faridabad: 121 007,
(Haryana)
Complainant
Versus
CA Anil Thakur (M. No. 531601),
First Floor, Shop No. 32,
Shyam Baba Market,
Near Metro Pillar No. 688
Faridabad: 121 002
(Haryana)
Respondent
Date of Final Hearing: 7th May 2024
Place of Hearing: ICAI BHAWAN NEW DELHI
PARTIES PRESENT IN PERSON: Shri Golden Jain (Complainant)
CA Anil Thakur (respondent)
FINDINGS:
BRIEF BACKGROUND OF THE CASE
1. As per the version of the complainant, he is working as a GST officer in the office of Deputy Excise and Taxation Commissioner, Sector-12, Faridabad, and he has been discharging his duties with full hard work and diligently. As per the complainant, the respondent has circulated some defamatory messages against him on social media (a WhatsApp group).
CHARGES ALLEGED:
2. Respondent, who has been claiming himself to be the Secretary of the Faridabad Chapter of the Institute of Cost Accountants of India and has been circulating false, frivolous, defamatory, and vexatious messages for defaming the complainant on the social media platform (WhatsApp group).
BRIEF OF THE PROCEEDINGS HELD:
3. The details of the hearing fixed and held in the said matter are given as under:
OBSERVATION OF THE BOARD
4. During the proceedings before the Board, the presiding officer asked from the complaint as to what is the allegation against the respondent. In response, the complainant briefed out the facts of the complaint and submitted that there is only one allegation against the respondent: that he has circulated false, frivolous, defamatory, and vexatious messages for defaming the complainant on social media, which the complainant received from one of his known persons by clicking a photo of the message from him, emphasizing that he was not a part of the WhatsApp group where the message was circulated. The complainant brought on record a copy of the WhatsApp message shared by the respondent. The board noted the said message as under:
"Bhrashtachar ki ek our upajj Faridabad, Sector-12 mai karyarat GST Officer, Golden Jain confidence key sath rishwat mangte hai tatha aise officer hamare desh ko sharmssar karte hai."
5. The Board noted that the respondent, vide letter dated 10th April 2021, in response to the allegation of circulating false, frivolous, and defamatory messages on social media against Golden Jain, submitted as under:
"2. Allegation of circulating false, frivolous, and defamatory messages on social media against Golden Jain: I have not circulated such a matter; it was a private WhatsApp group of chartered accountants where youngsters discuss their routine problems faced during our practice with department officials, but it is very regretful to say that he is one of the corrupted officers in his department faced by us during our practice. Actually, the fact is that a show cause notice was issued by Golden Jain for the cancellation of GST registration of one of our clients without any proper reason.
We sent one of the staff to Golden Jain's office in this matter for more clarification. By his given instructions, we arranged all the papers accordingly, and on the next day, he demanded Rs. 4000 for paper acceptance as a fee with full confidence, without any fear of the wrong act. We refused to pay any bribe and returned to office. He was continuously harassing our professionals, which was unnecessary in Faridabad. If he feels he is honest to his duty by taking the oath of God, then I am ready to feel sorry without any further questioning.
Further, he has written in complaint that he has been discharging his duties with full hard work and diligently. If such type of corruption or harassment is called hard work, then we have no need of such a hard worker officer that shames our government department."
6. The Board observed that the evidence produced by the complainant combined with the reply of the respondent to the director (discipline) and the documents presented prove that the respondent was responsible for circulating the message. Therefore, the Board, while criticizing the conduct of the Respondent for choosing to share and circulate such a message through social media instead of not taking the issue to the relevant higher authorities, deemed it an irresponsible action on the part of the Respondent, and consequently, the Board, on consideration of the documents on record and submissions made thereon by the parties present, finds the Respondent guilty of misconduct.
CONCLUSION:
7. Thus, in conclusion, in the considered opinion of the Board, the respondent is 'guilty' of "other misconduct," falling within the meaning of Item (2) of Part-IV of the First Schedule to the Chartered Accountants Act, 1949.
Sd/-
CA Rajendra Kumar P
Presiding Officer
Sd/-
Dolly Chakrabarty, IAAS (Retd.)
Government Nominee
Date: 30-05-2024
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