CA Guilty of Professional Misconduct for using Abusive Language [Read Order]

The Institute of Chartered Accountants of India (ICAI) in the matter of CA. Sudhir Kumar Agarwal vs. CA. Raghav Mangal has held CA Guilty of Professional Misconduct for using Abusive Language.

The Board observed that the charge levelled against the Respondent is that he has sent abusive messages to the Complainant and is trying to tarnish the image of the Complainant. In this regard, the Board observed that the Complainant placed on record various text-based conversations between the parties wherein the Respondent has been seen to be using foul language against the Complainant.

The Board further perused the content of the conversation shared between both the parties in Whatsapp message which reads as follows:

“Tera audio tere bhaiyo ko aur teri beti ke sasuraf bhej diya hai maine.
Teri kartut tere gharwalo aur tere relative ko bhej raha huu.”

“Mahila aayog mai ek letter jama kara diya ha/ maine tere audio ke sath.
Mai soch raha huu ek complaint ED, CBI, Interpol ko bhi bhej duu kyu ki tuu Dubai ka don hai na”

“Tera naam to mujhe ICAI ki history main dalwana hai.
Tujhe to mai Dubai tak mashhur karna chahta huu.”

Maine pichle 7 mahine see tere aur tere dosto aur relatives ko msg bhejkar pareshan kar Rakha hai. Abb mai teri iss pareshani ko khatam karne jaa raha huu. Monday see tere paas our tere jankar logo ke paas abb koi msg aur call nahi aaye gaa.

Mai bhi thaak chukka huu tum jaise ganduo koo samjha samjha kee but kutte ki tedi puch bhi sidhi nahi ho sakti

Yadi main nahi too tum bhi nahi.”

On perusal of the same, it is evident that the Respondent has been seen to be using foul and vulgar language for the Complainant In the conversations.

Further, in other various conversations enclosed with the complaint misbehaving, threatening the Complainant and using offensive and foul language by the Respondent is clearly visible.

The Board also observed that the usage of indecent, foul and culturally offensive language by the Respondent against the Complainant is also evident from his written statement submitted at Prima Facie stage in response to the allegations alleged against him wherein he stated as under:

“My suggestion to this type of Fellow CA needs admission in Primary School for reeducating to this donkey Fellow CA. Sudhir Kumar Agarwal.”

In this regard, the Board took into view the following observation in the case law : K. Bhattacharjee vs. B.K. Chakraborty – Page 86 of Vol. Vll(l) of Disciplinary Cases – Council’s decision dated 11th to 13th February, 1988 – Judgement dated 10th June, 1996:

“The Respondent, inter afici, had used objectionable, derogatory and abusive language. He made irrelevant, incoherent, Irresponsible and insane statements and expressions in all his correspondence With the complainant. He was, inter alia, held guilty of ‘other misconduct’.”

The Board also noted that the Respondent during the course of hearing also accepted the fact of using offensive language. The Board observed that the Respondent’s behaviour was not commensurate with the manner in which the professional should be, and he also did not express any remorse or repented for his acts before it and only further aggravated the proceedings.

Therefore, based on the facts stated above, the Board was of the view that the conduct of the Respondent is clearly unbecoming of a Chartered Accountant. Accordingly, the Board held the Respondent guilty in respect of the charge alleged.

Conclusion

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 read with section 22 of the said Act.

For Official Order Download PDF Given Below: