IT : CA who appears as AR for client before the ITAT have no locus standi to file any application before ITAT in his individual capacity without the client's consent after disposal of client's appeal. CA's conduct of filing such application after the date of Tribunal's order disposing it off in his client's favour for expunging remarks from order sheet without filing any affidavit before ITAT was contemptuous nor stating how any observation of ITAT was injurious to him, abuse of process of law and scandalized the system of delivery of justice
• Instant application is filed by the CA in his individual capacity and not on behalf of the assessee after disposal of assessee's appeal.
• Once the appeal is disposed, the power conferred upon the professionals or the Authorized Representative by virtue of the Power of Attorney by the assessee, comes to an end.
• The professionals or the Authorized Representatives do not have any locus standi to file any application before the Tribunal in his individual capacity because the Tribunal is not created to redress the grievances of the professionals.