Central Administrative Tribunal - Ernakulam
Mary George K vs M/O Finance on 6 August, 2025
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CENTRAL ADMINISTRATIVE TRIBUNAL
ERNAKULAM BENCH
ERNAKULAM
Original Application No. /180/00985/2016
Wednesday, this the 6th day of August, 2025
CORAM:
HON'BLE Mr. JUSTICE SUNIL THOMAS, JUDICIAL MEMBER
HON'BLE Mrs. V. RAMA MATHEW, ADMINISTRATIVE MEMBER
Mary George. K,
Income-Tax Officer (Retd)
Chakkalakkal House,
Attore Road, Kuttur P.O;
Thrissur-680 013. - Applicant
(By Advocate: Mr. K.M.V Pandalai)
Versus
1. Union of India,
represented by the Secretary to
Government of India,
Department of Revenue,
Ministry of Finance,
New Delhi-110 011.
2. The Central Board of direct Taxes,
Department of Revenue, North block,
New Delhi-110 011,
Represented by its Chairman.
3. The Chief Commissioner of Income-tax,
C.R. Building, I.S. Press Road,
Kochi-682 018.
SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30'
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4. Senior Accounts Officer (Audit),
Central Board of Direct Taxes,
Zonal Accounts Office,
3rd Floor, San Juan Towers,
Old Railway Station Road,
Kochi-682 018. - Respondents
(By Advocate: Mr. N. Anilkumar, Senior Panel Counsel)
The Original Application having been heard on 01.04.2025, the
Tribunal on the 06.08.2025 delivered the following:
ORDER
Per: Justice Sunil Thomas, Judicial Member The applicant herein was an Inspector of Income Tax under the respondents. She was promoted as an Income Tax Officer on 02.12.2005. The normal date of her next increment was 01.02.2006. On promotion, she exercised option under F.R.22 for fixation of pay with effect from 01.02.2006. The pay was fixed accordingly. The pay scales were later revised on VIth CPC recommendation with effect from 01.01.2006. Since option under F.R.22 was found to be not beneficial, the original option was withdrawn by her and re-opted for fixation with effect from 02.12.2005, the date of promotion. The pay was fixed accordingly with increment on 01.12.2006. Consequent to the VIth CPC, pay was revised and fixed with effect from 01.01.2006 by a fixation statement dated 18.05.2009. Pay as on 01.07.2006 with one increment fixed was Rs. 23,630/-. On 01.07.2008 pay SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 3 was fixed at Rs. 20,270 + 480 equivalent to Rs. 25,070/-. She retired on 28.02.2009. On the basis of her above pay, pension was fixed at Rs. 12,535/-. While so, Annexure A-1 OM dated 09.03.2012 was issued directing those Central Government Employees who were deemed to receive their annual increment between February to June 2006 may be granted one increment on 01.01.2006 in the pre-revised scale of pay as a onetime measure and thereafter will get the next increment in the revised pay structure on 01.07.2006 as per Rule 10 of CCS (RP) Rules, 2008. It was directed that the pay of eligible employees may be re-fixed accordingly.
2. The 4th respondent vide their letter dated 07.08.2012 informed that as per the pay fixation statement dated 19.09.2008 reckoning the date of promotion for fixation of pay based on her option, the next day of increment of the applicant was on 01.12.2006 and hence the applicant was not entitled for the benefit of one increment as per Annexure A-1. The applicant withdrew her option for fixation of pay in the Revised Pay Scale with effect from the date of promotion filed before the OM was issued by the Government of India.
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3. The applicant then wanted to revalidate her earlier option under F.R. 22 in the light of Annexure A-1 and submitted an application on 25.01.2013 through proper channel. A copy of the said application was produced as Annexure A-2. While so, another OM was issued by the Government dated 03.01.2013 granting time as one time measure for re-option to come out to the revised pay scale upto 31.03.2013 as Annexure-A3. Consequently, another representation was submitted before the 3rd respondent requesting permission to exercise fresh option under F.R. 22 or to accept the option to come out to the revised pay structure with effect from 01.02.2006. A copy of it was produced as Annexure A-4. The 3rd respondent by Annexure A-5 accorded sanction to exercise fresh option under F.R. 22 on promotion as Income Tax Officer and to re-exercise her option to come over to the revised pay structure. The pay was accordingly fixed at Rs. 10,000/- with effect from 01.01.2006, the actual date of next increment in the lower post in the revised scale with next increment as 01.07.2006. The said communication was produced as Annexure A-6.
4. By a communication dated 14.10.2014 the Zonal Accounts Officer informed that if the applicant exercises a fresh option with effect from 01.02.2006 and her pay is fixed at revised pay scale then the next increment SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 5 date would be 01.07.2007 and not 01.07.2006 and the revision of option seem to be beneficial in that case. The communication was produced as Annexure A-7. Applicant submitted Annexure A-8 representation stating that the benefit OM dated 19.03.2012 was given to some other similarly placed retired officials and that the applicant is entitled for the benefit of the 2 OMs produced as Annexures A-1 and A-3 and that as per the said OMs, applicant was entitled to get her next increment on 01.07.2006 as a onetime measure. Another submission was made as Annexure A-10. However, by Annexure A- 11, the same stand as reiterated in letter dated 14.10.2014 was issued as Annexure A-11. Applicant was informed that she exercised the re-option and wanted to fix her pay in the revised scale with effect from 01.02.2006 and then her next increment would be only on 01.07.2006.
5. Challenging Annexures A-7 and A-11, applicant has approached this Tribunal with a prayer to quash the letter on the ground that they are contrary to Annexures A-1 and A-3. The further reliefs sought were as follows:-
"b) declare that the Applicant is entitled for fixation of pay on promotion as ITO w.e.f. 1.1.2006 after granting the normal increment due on 1.2.2006 in the lower post in the pre-revised scale in accordance with Annexure A1; and SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 6
c) declare that the applicant is entitled for switching over to the revised scale of ITO w.e.f 01.01.2006 and the next increment in the revised scale w.e.f 01.07.2006.
d) Direct the 4th respondents refix the pay of the applicant by granting one increment in the lower post of Inspector in the pre revised scale on 01.01.2006 (due on 01.02.2006), then by fixing her pay on promotion as ITO in the pre-revised scale w.e.f 01.01.2006 and fixing her pay in the revised scale of ITO consequent on the implementation of the recommendations of the 6th CPC.
e) declare that the applicant is eligible for all pecuniary benefits consequent to the fixation of pay as claimed in the above Original Application and also to direct the respondents to draw and disburse the same including the arrears to the applicant."
6. Respondents filed a reply statement contending that when she was promoted as ITO she exercised the option under F.R. 22 for fixation of pay with effect from 01.02.2006 after fixing her pay on the promotion in the old scale. Thus, going by Rule 10 of CCS (Revised Pay) Rules, 2008, the applicant would not have 6 months service as on 01.07.2006 in the promoted post to become eligible for increment on 01.07.2006. As the applicant received promotion on 01.12.2005 and opted for fixation and pay revision on 01.02.2006, she was not eligible for the benefit of preponement of annual increment to 01.01.2006. Hence the contention that pay may be fixed on 01.01.2006 after granting increment due on 01.02.2006 is not correct. Grant of increment in the new scale before completion of 6 months as on 01.07.2006 is not keeping in with the extant rules. As a onetime measure, the annual increment for those employees whose increment fell due between SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 7 February and June, 2006 was granted with effect from 01.01.2006. However, in the case of applicant, she opted for fixation of pay with effect from the next date of increment with effect from 01.02.2006. Only for the annual increment purpose one time measure was granted. It is not applicable for fixation on promotion cases. The request made by the applicant to prepone the date of option for fixation of pay on promotion was not supported by any Rule. Her normal increment fell due on 01.02.2006 and she has opted for fixation from that day only. Annual increment cannot be preponed to 1st January for promotion purpose. It was contended that the applicant cannot demand for the option benefit, promotion benefit, fixation benefit and pay revision benefit together on a single date in the absence of any supporting Rule or provision. The VIth Pay Commission recommendation was accepted and uniformly applicable to all Government servants. The applicant who was promoted to the post of ITO was given an option to fix the pay with effect from 01.02.2006 and she would have got the benefit of increment on 01.01.2006 and her next increment on 01.07.2006. All though, as a onetime measure, annual increment for those personal whose increment fell due between February and June 2006 was granted with effect from 01.01.2006, the applicant had opted for fixation of promotion with effect from the date of next increment namely 01.02.2006. Only for the annual increment purpose SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 8 alone a onetime measure was granted and not the fixation on promotion.
7. An additional reply statement was filed by the respondents reiterating that the benefit of additional increment on 01.01.2006 as a onetime measure was extended to those who were continuing in the same post from 2005 to 2006. The applicant was promoted on 02.12.2005 and she was not continuously in the same post during 2005 to 2006. Hence, she is not losing any normal increment which is due between February 2006 and June 2006. Her normal increment falls on 01.02.2006 and she can opt for fixation either on 02.12.2005 the date of promotion or on the date of accrual of normal increment that is on 01.02.2006. It was contended that mainly 6 months service was required for earning increment and therefore any fixation which was done after 01.01.2006 till 31.012.2006 will accrue the benefit only on 01.07.2006. During the VIth CPC increment date was uniformly fixed at 1st July.
8. The claim of the applicant for the benefit under Annexure A1 was declined by Annexure A11. The short question that arises is whether the applicant is entitled to the benefit of Annexure A1. The claim was declined by the respondents on a premise that the applicant was promoted to the post of ITO with effect from 2.12.2005 and on the basis of her option the pay of SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 9 the officer has been fixed with effect from 2.12.2005 with date of next increment as 1.12.2006. She came over to the revised pay rules on 1.1.2006 with date of next increment on 1.7.2006. Rule 10 of the Central Civil Services (Revised Pay) Rules, 2008 stipulated that the employees completing six months and above in the revised pay structure as on 1st July will be eligible to be granted increment. If the officers wants to get fixed her pay with effect from 1.2.2006 then the officer had to be continued in the pre- revised pay scale up to 31.12.2006 and pay to be fixed with effect from 1.2.2006 with date of next increment from 1.7.2007. However, Annexure A1 stipulates to grant the normal increment due to the pre-revised scale between February, 2006 and June, 2006 and since it was not beneficial to the Government servant, her request was declined.
9. On the other hand, Annexure A1 dated 19.3.2012 discloses that pursuant to the Rule 10 of CCS (Revised Pay) Rules, 2008 a uniform date of annual increment was fixed as 1st July of every year. Employees completing six months and above in the revised pay structure as on 1st July would be eligible to be granted the increment. The first increment after fixation of pay on 1.1.2006 in the revised pay structure will be granted on 1.7.2006 for those employees whom the date of next increment was between 1.7.2006 to SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 10 1.1.2007. Representations were given by the staff and had requested that those employees who were due to get their annual increment between February to June, 2006 may be granted one increment on 1.1.2006 in the pre-revised scale. After due consultation it was decided as "those central government employees who were due to get their annual increment between February to June during 2006 may be granted one increment on 1.1.2006 in the pre-revised pay scale as a one time measure and thereafter will get the next increment in the revised pay structure on 1.7.2006 as per Rule 10 of CCS (RP) Rules, 2008".
10. In the above circumstances, taking into consideration the fact that the pay was revised with effect from 1.1.2006 and her next date of increment being 1.7.2006, the applicant had completed six months in the pre-revised scale before the next date of increment on 1.7.2007. She retired only on 28.2.2009. Hence, she is entitled for the benefit of Annexure A1. Accordingly, the rejection by Annexure A8 is not legally sustainable.
11. In the above circumstances, the Original Application is only to be allowed declaring that the applicant is entitled to the benefit of Annexure A1 and she is also entitled to switch over to the revised pay scale with effect from 1.1.2006 with the next increment in the revised pay scale with effect SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30' 11 from 1.7.2006. Her pay is to be revised accordingly and the benefits, if any, due to her shall be given to her as expeditiously as possible at any rate within a period of three months from the date of receipt of a copy of this order. OA is accordingly, allowed. No order as to costs.
(Dated, 6th August, 2025)
V. RAMA MATHEW JUSTICE SUNIL THOMAS
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
Sandra/SA
SEBASTIAN ANTONY 2025.08.06 16:19:33+05'30'
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List of Annexures in O.A No. 180/00985/2016
Annexure A1 - True copy of the OM No. 10/02/2011-E.III/A dated 19/3/2012 issued by 1st Respondent Annexure A2 - True copy of the Representation dated 25/1/2013 filed by the Applicant Annexure A3 - True copy of the OM No. 10/02/2011-E-III(A) dated 3/1/2013 issued by 1st Respondent Annexure A4- True copy of the Representation dated 23/9/2013 filed by the Applicant Annexure A5 - True copy of the letter dated 18/3/2014 issued by the 3rd Respondent Annexure-A6 - True copy of the letter dated 27/5/2014 sent by the Addl. Commissioner of Income-tax to the 4th Respondent.
Annexure A7- True copy of order No.ZAO/CBDT/CHN/AUDIT/2014- 15/1757 dated 14/10/2014 issued by the 4th Respondent Annexure-A8 True copy of the Representation dated 9/9/2015 filed by the Applicant Annexure-A9 True copy of the letter dated 22/2/2016 issued by the 3rd Respondent Annexure-A10 True copy of the Representation dated Nil filed by the Applicant Annexure A11- True copy of the order No. ZAO/CBDT/CHN/Anomaly/2015-16/27 dated 30/4/2016 issued by the 4th Respondent.
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