Central Administrative Tribunal - Lucknow
Prabhash Ranjan vs Union Of India on 18 September, 2023
CENTRAL ADMINISTRATIVE TRIBUNAL
LUCKNOW BENCH
Original Application No. 332/00535/2019
Date of Order: This, the 18th September, 2023
HON'BLE MR. JUSTICE ANIL KUMAR OJHA, MEMBER (J),
HON'BLE MR. MOHAN PYARE, MEMBER (A)
Khyati Chauhan, aged about 27 years, D/o Shri Anand Pal
Singh, Res.-Vill- Madarpur, Post- Sharifnagar, The- Thakurdwara,
Dist.- Moradabad, Uttar Pradesh- 244602.
..Applicant
By Advocate: Shri Raj Singh alongwith Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5- Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No. 536 of 2019
Saurabh Singh, aged about 27 years, Son of Shri Mukhlal
Singh, Resident of- New Colony, Nagaliya Road, MOH.- Tali
Thakurdwara, District- Moradabad. UP-244601.
..Applicant
By Advocate: Shri Raj Singh alongwith Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5- Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
Page 1 of 23
C.W.
Original Application No. 543 of 2019
Anil Kumar Ray, aged about 34 years, Son of Shri
Rameshwar Ray, Resident of- Quarter No. Type-II/20, Income Tax
Colony, Civil Lines, Gorakhpur.
..Applicant
By Advocate: Shri Raj Singh alongwith Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5- Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No. 570 of 2019
Anil Kumar Saroj, aged about 33 years, Son of Shri Hari
Lal, Resident of- Flat No. 1/5, First Floor, Land Mark Tower,
Badalalpur, Chadmari, Varanasi, Uttar Pradesh-221007.
..Applicant
By Advocate: Shri Raj Singh alongwith Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5- Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.575/2019
Saira Bano, aged about 27 years, D/o Shri Sardar Ali,
Res.B-63, Ganga Vihar Colony, Chinhat, Distt.-Lucknow, Uttar
Pradesh-226028.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
Page 2 of 23
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
CW
Original Application No.578/2019
Soniya Choudhary, aged about 28 years, D/o Shri Dileep
Choudhary, Res.-452/91, Pajawa, Thakurganj, Distt.-Lucknow,
Uttar Pradesh-226003.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.587/2019
Priyanka Saxena, aged about 28 years, D/o Shri Rajiv
Krishna, R/o 6/140, Vipul Khand, Gomti Nagar, Lucknow-
226010.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
Page 3 of 23
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.606/2019
Sandeep Kumar Shriwastwa, aged about 28 years, Son of
Shri Pramod Lal, Resident of-Qtr.No.20, Income Tax Residential
Colony, Mavaiya, Sarnath, Varanasi, Uttar Pradesh-221007.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.610/2019
Belas Maurya, aged about 32 years, Son of Shri Bujharat
Maurya, Resident of-H.No. SSE/C-177, Sector-C, Sitapur Road
Yojana, Jankipuram, Lucknow.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
Page 4 of 23
C.W.
Original Application No.612/2019
Ajay Prabhakar, aged about 30 years, Son of Late Gareeb
Das Prabhakar, Resident of -H.No.9/184, Sector-9, Indira Nagar,
Lucknow.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.103/2020
Chandra Shekhar Pandey, aged about 30 years, Son of Late
Shiv Datt Pandey, Resident of - H.No.123, New Avas Vikas Colony,
PO- Kathgodam, Distt- Nainital.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
3. Pr. Commissioner of Income Tax, Haldwani.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.116/2021
Uttam Kumar Singh, aged about 33 years, Son of Shri Ram
Awtar Singh, Resident of - Vill- Onhaiach, PO- Bagli Pizra, Distt. -
Mau, U.P.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
Page 5 of 23
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.514/2019
Smriti Singh, aged about 29 years, W/o Shri Ashish Kumar
Verma, R/o 10A, Ganga Vihar Colony, Chinhat, Lucknow.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.516/2019
Rajesh Kumar Paswan, aged about 29 years, Son of Shri
Ram Subhag, Resident of -H.No.14, Ganeshpur, Rehmanpur, Near
Him City Colony, Chinhat, Lucknow.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
Page 6 of 23
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.520/2019
Khushbu Srivastava, aged about 29 years, W/o Shri Varan
Srivastava, R/o B-2101, Sector-3, Indira Nagar, Lucknow-226016.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.522/2019
Sanjay Kumar, aged about 35 years, Son of Shri Tejpal
Singh, Resident of -33, Teachers Colony, Near Dr. Bangali Clinic,
Gajraula District-Amroha, UP, PIN 244235.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.524/2019
Sachin Kumar, aged about 30 years, Son of Shri Gajram
Singh, Resident of-Village-Madarpur, Post-Sharif Nagar, District-
Moradabad, UP, PIN 244602.
..Applicant
Page 7 of 23
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.542/2019
Dharamji Kashyap, aged about 40 years, Son of Shri Deep
Chand, Resident of - House No.744A, Mohaddipur North,
Gorakhpur.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.544/2019
Dev Priya Kumar, aged about 30 years, Son of Shri Raj
Kumar Sah, Resident of - Income Tax Colony, Quarter No.A-12,
Civil Lines, Gorakhpur.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
Page 8 of 23
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
C.W.
Original Application No.569/2019
Prabhash Ranjan, aged about 35 years, Son of Shri Late
Shiv Narayan Singh, Resident of - Qtr. No.51/III, Kendranchal
Residential Colony, Badalapur, Chadmari, Varanasi-221007.
..Applicant
By Advocate: Shri Raj Singh along with Shri D.K. Srivastava.
VERSUS
1. Union of India through, through - Chairman, Central Board
of Direct Taxes, North Block, New Delhi- 110001.
2. The Principal Chief Commissioner of Income Tax, (Cadre
Controlling Authority), Aayakar Bhawan, 5-Ashok Marg,
Hazratganj, Lucknow- 226001.
.....Respondents
By Advocate: Ms. Prayagmati Gupta.
O R D E R (ORAL)
PER HON'BLE JUSTICE ANIL KUMAR OJHA, MEMBER (J) Heard learned counsel for the applicant Shri Raj Singh present in the court, learned Sr. Standing counsel for the respondents Ms. Prayagmati Gupta through virtual mode and perused the records.
2. Since, the common facts and law are involved in all these Original Applications, hence, these are being decided by one common order.
3. Points for determination are:-
(i) whether in case of a compassionate transfer which is inter-
region, the services rendered by the applicants in the previous posting can be counted in the new posting areas for the purposes of eligibility for consideration of promotion ?
(ii) whether undertaking / declaration given by the applicants in the form of affidavit shall operate as estoppel in the aforementioned compassionate transfer ?
Page 9 of 234. It is the case of the applicants that applicants joined in the respondent department after selection by Staff Selection Commission (SSC) on the post of Stenographer Grade-II / Tax Assistant. They were posted in the different regions of the Income Tax Department. After working there for sometime, they applied for transfer on compassionate ground, which were allowed and they were transferred to Lucknow region.
Learned counsel for the applicants submitted that applicants are members of Central Service transferable through out the India, therefore, in case of eligibility for promotion, the services rendered by applicants in previous region prior to transfer on compassionate ground should be counted for purposes of eligibility for consideration of promotion.
Further submitted that in similar facts situation OA No. 314 of 2012 [Rajesh Kumar and Ors. vs. Union of India & Ors.] was filed before this Tribunal, which was allowed on 08.05.2013. Writ Petition filed by respondents against aforesaid order dated 08.05.2013 has been dismissed by the Hon'ble High Court.
5. Per contra, learned senior standing counsel strongly countered the aforesaid submissions and argued that applicants have given undertakings in the concerned department stating therein that on transfer they will forfeit their claim for promotion / confirmation / regularization in the erstwhile region. They will be eligible for promotion / confirmation / regularization in the new region in accordance with seniority allowed to them on transfer.
Further contended that undertaking/ declaration given by applicants in the form of affidavits shall operate as estoppel in the matter and they cannot go behind their undertaking/declaration given in the form of affidavits. So claims of the applicants are barred by principle of estoppel.
6. In Pratibha Rani & Ors. vs. Union of India &Ors. [Civil Appeal No. 3792 of 2019 arising out of SLP (C) No. 31728/2018] with Civil Appeal No. 3793 of 2019 arising out of SLP (C) No. 32988/2018, the Hon'ble Apex Court has held that insofar as issue of eligibility of promotion is concerned, the service rendered in the previous region, prior to transfer on compassionate ground, will be counted towards service for eligibility for consideration of promotion. That it is a non- transferable job, makes no difference on this aspect as service is rendered in the same cadre.
The relevant portion of the aforesaid judgment of Hon'ble Supreme Court is quoted below:-
"2. The appellants are working as Tax Assistants and on account of plea of compassionate grounds, they were transferred inter-region. The stand taken by the respondent- Department is that as per the administrative instructions, the period spent in case of inter-region transfer in the previous region, could not be counted while posting such a person in a new region for eligibility for promotion.Page 10 of 23
3. The aforesaid issue is no more res integra in view of the judgment of this Court in the case of Union of India &Ors. vs. C.N. Ponnappan (1996) 1 SCC 524 where this very issue was examined in the factual context of the same department as under :
"The service rendered by an employee at the place from where he was transferred on compassionate grounds is regular service. It is no different from the service rendered at the place where he is transferred. Both the periods are taken into account for the purpose of leave and retiral benefits. The fact that as a result of transfer he is placed at the bottom of the seniority list at the place of transfer does not wipe out his service at the place from where he was transferred. The said service, being regular service in the grade, has to be taken into account as part of his experience for the purpose of eligibility for promotion and it cannot be ignored only on the ground that it was not rendered at the place where he has been transferred. in our opinion, the Tribunal has rightly held that the service held at the place from where the employee has been transferred has to be counted as experience for the purpose of eligibility for promotion at the place where he has been transferred."
4. We may also note that in the context of a different service, on the same principle and noticing C.N. Ponnappan's case (supra), in M.M. Thomas &Ors. vs. Union of India &Ors. (2017) 13 SCC 722, it was observed as under :
"Having heard the learned counsel appearing for the parties and upon perusal of the record, we are of the view that the words of the aforesaid Rule require five years' regular service "in the respective regions".
Thus, these words must be understood to mean that the candidates should have served in the respective regions, that is, the regions where they were posted earlier and the region where they seek promotion all together for five years. Thus if a candidate has served in one region and then transferred to another, and seeks promotion in that region, the rule does not require that the candidate must have acquired experience of five years in the region where he seeks promotion, for being considered eligible. What is necessary is a total experience of five years. This must necessarily be so because the service to which the rival parties belong, is an All-India Service, in which the country is demarcated into several regions. In all-India Service, the officers are posted from one region to the other in a routine manner. The purpose of the rule is that such officers are not deprived of their experience in the feeder cadre merely because they have been transferred from one place to another."
7. From the aforecited judgment of Hon'ble Apex Court, it is manifest that services rendered by an employee at the place from where he was transferred on compassionate ground is regular service. It is no different from the service rendered at the place where he is transferred. Both the periods are taken into account for the purpose of leave and retiral benefits. The fact that as a result of transfer he is placed at the bottom of the seniority list at the place of transfer does not wipe out his service at the place Page 11 of 23 from where he was transferred. The said service, being regular service in the grade, has to be taken into account as part of his experience for the purpose of eligibility for promotion.
In view of the above, we are of the considered opinion that in case of compassionate ground transfer, which is inter-region, the services rendered by employee in previous posting can be counted in new posting areas for the purposes of eligibility for consideration of promotion.
Point No. 1 is decided in affirmative and in favour of the applicants.
8. So far as operation of the Principle of Estoppel against the applicants is concerned, the law laid down by the Hon'ble Apex Court is law of land under Article 141 of Constitution of India.
With regard to counting of service of the applicants in case of compassionate ground transfer, which is inter-region, the Hon'ble Apex Court has held that services rendered by the applicants in previous posting can be counted in new posting areas for the purposes of eligibility for consideration of promotion. The principle of estoppel cannot be applied against the law laid down by the Hon'ble Apex Court.
Accordingly, point no. 2 is decided in negative and against the respondents.
9. Now individual cases of the applicants are being analyzed and evaluated in view of the findings on the points of determination and law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra).
10. (i) OA No. 535 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2017 for promotion of the applicant to the post of Stenographer, Grade-I and further on the post of Income Tax Inspector after counting her past services towards their eligibility.
(ii) To Pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission (Stenographer) 2012 on 05.04.2013. Applicant was selected and thereafter appointed as Stenographer Grade-II in the Department of Income Tax at Surat & Gujrat Region.
Page 12 of 23In the year 2017, applicant was transferred from Gujrat region to Lucknow region on the reverted post of Stenographer Grade-II.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Gujrat region has to be counted for the purposes of eligibility for consideration of promotion.
(ii) OA No. 536 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in the office of Additional Commissioner of Income Tax, (HQ), Pers., Mumbai.
In the year 2018, applicant was transferred from Mumbai region to Lucknow region on the reverted post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(iii) OA No. 543 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility and further for the post of Income Tax Inspector.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.Page 13 of 23
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2011. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax, Chennai Region on 19.11.2012.
In the year 2017, applicant was transferred from Chennai Region to Lucknow Region on the reverted post of Tax Assistant from the Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Chennai region has to be counted for the purposes of eligibility for consideration of promotion.
(iv) OA No. 570 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility and further for the post of Income Tax Inspector.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2011. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax, Rajkot, Ahmedabad Region on 26.12.2012.
In the year 2018, applicant was transferred from Ahmedabad Region to Lucknow Region on the reverted post of Tax Assistant from the post of Income Tax Inspector.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Ahmedabad Region has to be counted for the purposes of eligibility for consideration of promotion.
(v) OA No. 575 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Stenographer, Grade-I Page 14 of 23 after counting her past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission (Stenographer)-2012. Applicant was selected and thereafter appointed as Stenographer, Grade-II in the Department of Income Tax at Surat & Gujarat Region in the year 2013.
In the year 2017, applicant was transferred from Surat & Gujarat Region to Lucknow region on the reverted post of Stenographer, Grade-II.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Surat & Gujrat Region has to be counted for the purposes of eligibility for consideration of promotion.
(vi) OA No. 578 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Stenographer, Grade-I after counting her past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission (Stenographer)- 2011. Applicant was selected and thereafter appointed as Stenographer, Grade-II in the Department of Income Tax at Jaipur Region in the year 2012.
In the year 2017, applicant was transferred from Jaipur Region to Lucknow Region on the reverted post of Stenographer, Grade-II.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Jaipur Region has to be counted for the purposes of eligibility for consideration of promotion.
(vii) OA No. 587 of 2019Applicant has prayed for the following relief (s):
Page 15 of 23(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of September, 2017 for promotion of the applicant to the post of Senior Tax Assistant after counting her past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Combined Graduate Level Examination- 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Mumbai Region in the year 2014.
In the year 2016, applicant was transferred from Mumbai region to Lucknow region on the post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(viii) OA No. 606 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December,2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in NER Region at Dibrugarh in the year 2014.
In the year 2018, applicant was transferred from NER Guwahati to Lucknow region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in NER Region has to be counted for the purposes of eligibility for consideration of promotion.
(ix) OA No. 610 of 2019 Page 16 of 23Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of September,2017 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Combined Graduate Level Examination- 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Mumbai Region in the year 2014.
In the year 2015, applicant was transferred from Mumbai region to Lucknow region on the post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(x) OA No. 612 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility and further for the post of Income Tax Inspector.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Combined Graduate Level Examination-2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Andhra Pradesh Region, joined on 08.01.2014.
In the year 2018, applicant was transferred from Andhra Pradesh Region to Lucknow Region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by Page 17 of 23 applicant in Andhra Pradesh Region has to be counted for the purposes of eligibility for consideration of promotion.
(xi) OA No. 103 of 2020Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2019 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Combined Graduate Level Examination 2013. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Kanpur U.P. West, joined on 08.01.2014.
In the year 2017, applicant was transferred from Kanpur, U.P. West Region to Lucknow region on the post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Kanpur, U.P. West Region has to be counted for the purposes of eligibility for consideration of promotion.
(xii) OA No. 116 of 2021Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of February, 2020 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Combined Graduate Level Examination - 2013. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in the office of Pr. Chief Commissioner of Income Tax, Gujrat, Ahmedabad, joined on 02.11.2015.
Page 18 of 23In the year 2019, applicant was transferred from Gujrat, Ahmedabad Region to Lucknow region on the reverted post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Gujrat, Ahmedabad, Region has to be counted for the purposes of eligibility for consideration of promotion.
(xiii) OA No. 514 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting her past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2013. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Bangalore Region in year 2015.
In the year 2017, applicant was transferred from Bangalore Region to Lucknow region on the post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Bangalore Region has to be counted for the purposes of eligibility for consideration of promotion.
(xiv) OA No. 516 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December,2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Page 19 of 23 Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in Mumbai in the year 2014.
In the year 2018, applicant was transferred from Mumbai to Lucknow region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(xv) OA No. 520 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2013. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Bangalore Region in the year 2015.
In the year 2017, applicant was transferred from Bangalore Region to Lucknow region on the post of Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Bangalore Region has to be counted for the purposes of eligibility for consideration of promotion.
(xvi) OA No. 522 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December,2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.Page 20 of 23
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in the office of Additional Commissioner of Income Tax, (HQ), Pers. Mumbai in the year 2015.
In the year 2018, applicant was transferred from Mumbai Region to Lucknow region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(xvii) OA No. 524 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in the office of Additional Commissioner of Income Tax, (HQ), Pers. Mumbai in the year 2014.
In the year 2017, applicant was transferred from Mumbai Region to Lucknow Region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(xviii) OA No. 542 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2016 for promotion Page 21 of 23 of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility and further for the post of Income Tax Inspector also.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission namely Tax Assistant Examination-2006. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax in the Mumbai Region in the year 2008.
In the year 2015, applicant was transferred from Mumbai Region to Lucknow Region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Mumbai Region has to be counted for the purposes of eligibility for consideration of promotion.
(xix) OA No. 544 of 2019Applicant has prayed for the following relief (s):
(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of March, 2018 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2012. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Udaipur (Rajasthan) in the year 2013.
In the year 2017, applicant was transferred from Udaipur (Rajasthan) Region to Lucknow Region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Udaipur Region has to be counted for the purposes of eligibility for consideration of promotion.
(xx) OA No. 569 of 2019Applicant has prayed for the following relief (s):
Page 22 of 23(i) This Hon'ble Tribunal may kindly be pleased to direct the respondents to convene the review DPC to the DPC held in the month of December, 2017 for promotion of the applicant to the post of Senior Tax Assistant after counting his past services towards their eligibility and further for the post of Income Tax Inspector also.
(ii) To pass such other orders which are found just fit and proper under the circumstances of the case.
(iii) To allow the Original application with cost.
It is the case of the applicant that applicant appeared in the examination conducted by the Staff Selection Commission for the post of Tax Assistant in the Income Tax Department and Central Excise & Customs in the year of 2011. Applicant was selected and thereafter appointed as Tax Assistant in the Department of Income Tax at Jaipur Rajasthan in the year 2012.
In the year 2017, applicant was transferred from Jaipur, Rajasthan Region to Lucknow Region on the reverted post of Tax Assistant from the post of Senior Tax Assistant.
In view of the law laid down by Hon'ble Apex Court in the matter of Pratibha Rani & Ors. (supra), the period spent by applicant in Jaipur Region has to be counted for the purposes of eligibility for consideration of promotion.
11. In view of the above, Respondents/ competent authority are directed to convene DPC/Review DPC to consider afresh the cases of the applicants for promotion after counting their regular service in the grade in the erstwhile regions where they were working before transfer for the purpose of eligibility of promotion. The said exercise shall be completed within a period of three months from the date of receipt of a certified copy of this order.
12. Accordingly, OA No. 535 of 2019, 536/2019, 543/2019, 570/2019, 575/2019, 578/2019, 587/2019, 606/2019, 610/2019, 612/2019, 103/2020, 116/2021, 514/2019, 516/2019, 520/2019, 522/2019, 524/2019, 542/2019, 544/2019 and 569/2019 are disposed of in the aforesaid terms.
There shall be no order as to costs.
Pending MAs, if any, also stand disposed of accordingly.
Registry is directed to place a copy of this judgment in all the connected OAs.
(Mohan Pyare) (Justice Anil Kumar Ojha)
Member (A) Member (J)
JNS
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