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[Cites 3, Cited by 0]

Central Administrative Tribunal - Mumbai

Neha Rahul Rajankar And Others vs Revenue on 27 March, 2024

] O4 No 597/202 }

CENTRAL ADMINISTRATIVE TRIBUNAL
MUMBAI BENCH, MUMBAT.

ORIGINAL APPLICATION No.597/2021

Date of Decision: 27° March, 2024.

CORAM: Justice M.G. Sewlikar, Member a)

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Shri Rajinder Kashyap, Member {A}

Mrs, Neha Rahul Rajankar

Wife of Mr. Rahul Rajankar,

Age 30 Years, working as MTS Pr.CCIT, Nagpur, .
Residing at Quarter No.) 2, Type 1, Income Tax Colony,
Seminary Hills, Nagpur - 440006.

Mobile No.: 9922162100.

Email-Id: [email protected].

Dattatray Ramdas Nahate

Son of Ramdas 5. Nahate, Age 27 years,
working as MTS, Pr.CCIT, Nagpur,
Residing at At Post Balegaon, Taluka Akot
Dist- Akola-444117 Mobile: 7875622586.
Hmail: [email protected].

Smit. Vaishali Gopichand Raut,

Wife of Yogesh Shriram Ghodakade, Age 36 years,
working as MTS, Pr.CCIT, Nagpur,

Residing at Plot No. 41, ) Dobi Layout,

Sainagar, Wadi, Nagpur-440023 Mobile: 9422509946.
Email: vishaliraut@rediffmail com.

Sashank Motiram Banait, Son of Motiram R. Banait,.
Age 28 years, working as MTS, Pr.CCIT,
Nagpur, Residing at At-Post Mowad, Ward No, 08,
Tah- Narkhed, Dist-Nagpur-441303.

Mobile: 9923993881 Email: [email protected].



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2 O4 Na.597/202

Sushama Gajananrao Nathe, Daughter of Gajananrao
Nathe, Age 31 years, working as MTS, Pr.CCIT,
Nagpur, Residing at Hanuman Nagar,

Kholapuri Gate, Behind Police Station,

Amravati, Dist- Amravati-444601

Mobile: 9284692818.

Email [email protected].

Rani Pankaj Sadatpure,

Wite of Pankaj D. Sadatpure, Age 32 years,
working as MTS, Pr.CCIT, Nagpur,

Residing at Chandan Nagar, Near Ram Mandir,
Sai Nagar, Amravati- 444607 Mobile: 8007084651.
Email: [email protected].

Sharad Uddhao Shahare, Son of Uddhao M. Shahare,
Age 32 years, working as MTS, Pr.CCIT,

Nagpur, Residing at C/o. Prakash) Charote,

Plot No, 119, Behind Maharashtra) Emporium,
Zingabai Takli, Nagpur- 440030 Mobile: 7588380586,
Email: [email protected].

Goutam Prakash Wasnik, Son of Prakash D. Wasnik,
Age 38 years, working as MTS, Pr.CCIT,

Nagpur, Residing at 72, Panchavati N agar Binaki
Layout, Nagpur-440017 Mobile: 8793552230.

Email [email protected].

Kirankumar Wasudeo Barapatre, Son of Wasudeo
Barapatre, Age 33 years, working as MTS,
Pr.CCIT, Nagpur, Residing at Ward No. 8 Near
Flag Post, Holi Chowk, Saoner,

Dist Nagpur 441107 Mobile: 9765248585.

Email: [email protected].

Vivek Ramkrushna Hatwar, Son of Ramkrushna Hatwar,
Age 32 years, working as MTS, Pr.CcrT,
Nagpur, Residing at Quarter No. 09, Type If,



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3 O4 No b8 7/202 I

EPPO quarters, Sheetla mata mandir,
Sakkardara, Nagpur-440024 Mobile: 9359272208.
Email: hatwarvivekr@omail com.

Umesh Laxman Khasare. Son of Laxman G. Khasare,
Age 31 years, working as MTS, Pr.CCIT,

Nagpur, Residing at Quarter No. 2, Type-2,

Central Excise colony, Seminary) Hills,
Nagpur-440006 Mobile: 9431402113.

Email: umesh. [email protected].

Reema Baburao Ingle. Daughter of Baburao H. Ingle,
Age 31 years, working as MTS, Pr.CCIT,

Nagpur, Residing at Near Gawande Coaching Classes,
Kishor Nagar,) Amravati-444606 Mobile: 8169885789.
Email: [email protected].

Mrs, Sweety Surendra Samundre, Wife of Surendra
Raju Samundre, Age 33 years, working as MTS,
Pr.CCil, Nagpur, Residing at Pl No. 33,

Vaishnav Mata Nagar, Behind RS, Lawn

Pipla Road, Hudkeshwar Nagpur- 440034,

Mobile: 9552994319.

Email: sweety. [email protected].

Mrs. Sweta Pankajkumar Tirpude, Wife of
Pankajkumar C. Tirpude, Age 33 years,

working as MTS, Pr.CCIT, Nagpur,

Residing at Quarter no.04 Type 1, Income Tax Colony
Seminary hills, Nagpur-440006.

Mobile: 9096042229.
Email:[email protected]

Mrs. Namita Janrao Varhokar,

Daughter of Janrao S. Varhokar, Age 29 years,

working as MTS, Pr.CCIT, Nagpur,

Residing at Quarter No.) 2, Type-2,

Central Excise colony, Seminary) Hills, Nagpur-440006.
Mobile: 9422510494.



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4 OA No. 597/202 1

Email: [email protected].

Miss. Ratnamala Yashwant Manthanwar,
Daughter of Yashwant G. Manthanwar,
Age 30 years, working as MTS, Pr.CCIT,
Nagpur, Residing at Ganjakhet Square,
Nandbachi Dob, behind Narayan Market,
Nagpur-440018 Mobile: 8928408783,
Email: [email protected].

Mrs. Archana Prashant Ramtekkar,

Wife of Prashant P. Ramtekkar,

Age 33 years, working as MTS, Pr.CCIY,
Nagpur, Residing at Green city Flat no-403,
Emerald 4A, Gotadpanjari, Nagpur-440034
Mobile: 8446126949,

Email: archanahedau28@email com.

Isha Sanket Mahale,

Wife of Sanket Suresh Mahale, Age 35 years,
working as MTS, Pr.CCIT, Nagpur,

Residing at 793, Pitruchaya Near Nawabsaheb wada,
Gangabai Ghat road, Nawabpura,

Nagpur-440082 Mobile: 9730930971.

Email: [email protected].

Priva Namdeo Vaidya, Daughter of Namdeo Vaidya,
Age 36 years, working as MTS, Pr.CCIT,

Nagpur, Residing at Nagsen Nagar, Modi Padao,
Kamptee-441001 Mobile: 7385348863.

Email: [email protected].

Pranav Ashok Navthale, Son of Ashok K. Navthale,
Age 28 years, working as MTS, Pr.CCIT,

Nagpur, Residing at Mauli, Godbole plots,

Old City, Akola-444002 Mobile: 7498007075.
Email:pranav.a. [email protected].



§

OA No.397/2021

21. Pravin Rameshrao Datir, Son of Ramesh G. Datir,
Age 30 years, working as MTS, Pr.CCIT,
Nagpur, Residing at At post Khairgaon Tah narkhed
Dist Nagpur-441303 Mobile: 9096175869,
Email: [email protected].

Applicants
(By Advocate Shri Vishal Shirke afw Shri Aditya Shirke )

VERSUS

i, Union of India, Through the Secretary,
Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes, North Block,
New Delhi 110 001.

2. The Principal Chief Commissioner of Income-Tax,

; Nagpur, Aaykar Bhavan, Civil Line, .

> Nagpur 440 001. .. Respondents
(Shri P.H. Khobragade is absent)

ORAL ORDER

Per: Justice M.G,. Sewlikar, Member {7} MA No.5 /0/2021:- By way of the present MA, the applicants have sought permission of this Tribunal to file the aforesaid OA jointly. For the reasons given in the MA and keeping in view no objection from the learned counsel for the respondents, MA is allowed,

2. This is an application filed under Section 19 of the Administrative Tribunals Act, 1985 by which the applicants 6 OA No. 597/2021 have sought relief of counting of past services rendered by them on the post of MTS,

3. The facts leading to this application are that all the applicants were appointed as MT © in the year 2014 except applicant no 20. Applicant No.20 joined in the year 2015. All these applicants were transferred to Nagpur Region on their Own request. Accordingly, all the applicants came to be appointed as MTS in Nagpur Region in the year 2015 onwards. Now, they are eligible for the promotion of Tax Assistants. The applicants are eligible for being considered for promotion to the post of Tax Assistant but as their claim was not considered as the services rendered by them in Pune/ Mumbai Region was not considered by the respondents. The applicants made representations to the respondents but the respondents did not accept the contentions of the applicants and they were held ineligible for being considered for Promotion to the post of Tax Assistants. Hence, the applicants have filed this OA.

4. Notice was issued to the respondents, The respondents appeared through their Advocate. They did not 7 OA No. 587/202] file reply despite giving ample chances. The respondents did not file reply and, therefore the matter was listed for final hearing.

Gr Initially, we thought of re-issuing notice to the respondents. However, it would not have served any purpose as the issue involved in this OA is no longer res-integra. It is covered by the judgment of the Supreme Court and also of the orders /judgments of various Benches of this Tribunal.

6. _ Learned counsel for the applicants submits that in the case of Pratiba Rani & Ors. Vs. Union of India and Ors., Civil Appeal No.3792/2019 (arising out of SLP(c) No. 82988/2018, Supreme Court has held that on transfer of an employee from the one region to another, his past service spent in earlier region has to be counted. He submits that this Tnbunal in OA No,148/2021 in the case of Govindarajan Muthupandi Vs. Union of India & Ors. decided on 811.2021 has also held that past service Spent in earlier region has to be counted. He also placed reliance on the order/judgment of this Tribunal in the case of Swapnil Uttam Gaikwad & Ors.

Vs. Union of India & Ors. in OA No.120/2023 dated 8 O4 No 587/202 1 2oth January, 2024 to which one of us (Justice M.G. Sewlikar, Member (J) was a party.

7. Learned counsel for the applicants invites our attention to the OM issued by the CBDT dated 20 March, 2019 which says that a one time relaxation from 5 years to 4 years in the regular service rendered in the feeder post for the purpose of promotion to Tax Assistants pay level 4 is granted subject to the fulfilment of remaining eligible conditions required for promotion as per existing Recruitment Rules. The said relaxation is applicable only for the vacancy year 2019. He submits that this relaxation is available to all the _ candidates except candidate at sr.no.il and 20,

8. We have given thoughtful consideration to the submission made by the learned counsel for the applicants. In the case of Pratibha Rani (supra), the Supreme Court in para 5 held thus "Thus, it is quite clear that in so Jar 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 such 9 Od No. 597/202 1 promotion, That it is a non-tran sferable job, makes no difference on this aspect as service is rendered in the same cadre,"

9. In the case of Bipin Bihari Pandey & Ors. Vs. Union of India & Ors,, in OA Ne. 3449017 of Principal Bench decided on 20" May, 2019, Principal Bench of this Tribunal in para 3 held thus:
"3. Learned counsel for the applicants has placed before us, a copy of order dated 10.04.2019 passed by the Hon'ble Supreme Court in CA, No.3792/2019- Pratibha Rani and others Vs. Union of India and others. After referring to its judgments in Union of India and others Vs, CN, Ponnapan (1996) 1 SCC 524 and M.M.Thomas and others Vs. Union oy India and. others (2017) 13 SCC 722, the Supreme Court held that an employee, who is iransferred to another unit, on his request, shall be entitled to count the service rendered by him in both the units, in the context of defermining his eligibility fo be promoted. On the basis of a reasoned order passed in Pratibha Rani's case (supra) SLP No.d479/2016 filed on similar issues was decided on the same lines."

10, "In the case of Baldev Singh Sharan S/o Shri Ranjeet Singh Sharan Vs. Union of India & Another, in OA No.462/2014 decided on 08" July 2019 by the Jodhpur Bench of this Tribunal, in para 10 held thus:

10 OA No.597/2021
"Accordingly, impugned order dated 27.03.2012 (Annex. A/1) is quashed. Respondents are directed 10 convene Review DPC within three months fron the date of receipt of a copy of this order counting past services rendered by the applicant in Gujarat Region towards minimum service required as per Recruitment Rules. if applicant otherwise found Jit, DPC shall consider him for promotion with all consequential benefits with effect from the date when his immediate Junior's promotion order issued in Rajasthan Region. It is made clear shat the applicant shall be entitled for notional financial benefits, if any, in case of his promotion from back date and actual Financial benefits of promotion, if any, from the date of judgement of Hon'ble Supreme Court in Pratibha Rani's case, ie, 20th April, 2019."

11. From these judgments, it is clear that the past service rendered by the applicants in the Mumbai Region ought to have been considered for determining their eligibility for promotion, The tespondents did not consider the past service of the applicants on the ground that they had no instructions from the department about counting of past service. This very issue was raised by the respondents in the case of Govindarajan Muthupandi (supra), This Tribunal rejected their contentions and held thus:-

"In the light of the judgement of Hon'ble Apex Court in Pratibha Rani's case(supra), the service ial tid No, 597/202) rendered by the applicant in Chennaj Region before his fransfer fo Munibai Region on compassionate ground is eligible to be counted as experience for the purpose of eligibility for promotion at Mumbai Region. The respondents have not dismuted the Jact that the judoement in the case of Pratibha Rani (supra) has been followed in its true letter and spirit by the Principal chief Commissioner of Income Tax, Delhi. Therefore, if does not lie in the mouth of the respondents that they need clarification from CBDT or Vielance and Legal Department of CBDT. It is not a judgement in personam but in rem and is required to be followed by all the concerned departments in any region. There cannot be two different sets of rules for different regions. At the same fime, there cannot be two different interpretations of the same rules in different regions/circles of the same department in the matter relating to promotions after inter-charge or inter-regional transfer. Merely, filing of Review Petition by the respondents, is of no consequence, unless the Hon'ble Apex Court sets aside its own order or stays the operation of the same during the pendency of the Review Petition, In the present case, a8 pointed out by the applicant, the Review Petition has already been dismissed."
i2 OA No. 597/202 1

12, In the case of Govindarajan Muthupandi. (supra), this Tribunal has held that the Judgment in the case of Pratibha Rani (Supra) is not a judgment in personnem but it is a judgment in rem and is required to be followed by all the departments concerned in any region whatsoever. Thus, from the judgements of Supreme Court and the judgments/orders of the Tribunal discussed above, it is clear that past service rendered by the applicants in Mumbai /Pune Region ought to have been considered for determining their eligibility for promotion,

13. We, therefore, allow this OA and direct the respondents to consider the Past service of the applicants rendered by them in the cadre of MTS in Mumbaj /Pune Region for determining their eligibility for promotion to the post of Tax Assistants. The respondents are directed to conduct review DPC and consider the past services of the applicants for determining their eligibility as per rules. If the applicants are found fit for Promotion as per rules, they will be entitled to all the consequential benefits. While conducting i OA No.597/202] hat review DPC, the respondents shall consider the OM dated goth March, 2019 by which relaxation from 5 years to 4 years is granted and give the benefit of this relaxation to applicants if they are found entitled. This exercise shall be done within a period of four months from the date of receipt of a certified copy of this order, Pending MAs, if any, stand closed.

14. However, in the facts and circumstances, there shall be no order as to costs.

(Rajinder Kashyap) (Justice M.G. Sewlikar) Member (A) Member (}) am.