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Central Administrative Tribunal - Kolkata

Sujit Mondal vs Income Tax on 5 October, 2018

i -0 1 CENTRAL ADMINISTRATIVE TRIBUNAL KOLKATA BENCH KOLKATA Date of order: 05.10.2018 Coram : Hon'ble Mrs. Bidisha Banerjee, Judicial Member Hon'ble Dr.(Ms) isfandita Chatterjee, Administrative Member

0. A. 350/1737/2017 M. A. 350/961/2017 Sujit Mondal & 43 Others Vs.

i) Union of India, through the Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi 110 070;

ii) Chairman, Central Board of Direct Taxes, North Block, New Delhi-11070;

Hi) Principal, Chief Commissioner of Income Tax, West Bengal & Sikim, Aayakar Bhawan, P-7, Chowringhee ^Square; Kolkata-700068;


                                                 Chandfima Basu,;Tax Assistant

                                     Vr) . . .Sk. Noor Islam, Tax Assistant
                                     vi)      Pra'santa Das, Tax Assistant



             O.A. 350/1749/2017
             M. A. 350/974/2017                  Arpan Prokash Roy & 8 Others
                                                              Vs.
                                     i)          Union of India, through the Secretary,
                                                 Department of Revenue, Ministry of
                                                 Finance, North Block,
                                                 New Delhi 110 070;

                                     ii)         Chairman, Central Board of Direct

Taxes, North Block, New Delhi-11070;

iii) Principal, Chief Commissioner of Income Tax, West Bengal 8t Sikim, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700068;

                                     iv)         Abhra Mondal, Tax Assistant

                                     V)          Sk. Noor Islam, Tax Assistant
                                                              2


                                                    vi)                    Prasanta Das, Tax Assistant


                O.A. 350/1761/2017                                         Saikat Haider
/
                                                                                     Vs.

                                                    i)                     Union of India, through the Secretary,
                                                                           Department of Revenue, Ministry of
                                                                           Finance, North Block,
                                                                           New Delhi 110 070;

                                                    ii)                  Chairman, Central Board of Direct

. Taxes, North Block, New Delhi-11070;

iii) Principal, Chief Commissioner of Income Tax, West Bengal & Sikim, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700068;

                                                                             '   f

                                                    iv) -                  Soma'Ja:na, Tax Assistant

                                          sr             ■    -   ;    .*
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    For the applicant       n*--: MrtAV'Chakrabbrty^codnsel
                              : MsAP.JVl6.nftaIrcbbnse:F
                              .           V; X / ; • V Vv
                                                                                                ;
                                                              !       'i    V ,r
    For the respondents           : Mr; S-Paul,..counsel

                                                             ,0 R. D E R

    Bidisha Baneriee, Judicial Member

Since the applicants are identically aggrieved, pleaded identical facts and have prayed for identical reliefs in these three matters, they are taken up for .analogous hearing for disposal of the same by a common order.

2. Having heard Id. counsel for both sides, the M.A.No.961/2017 and M.A.No.974/2017 preferred by the applicants of O.A.No.1737/2017 and O.A.No.1749/2017 respectively seeking liberty to meve joint prosecution, are ! allowed.

3. For the sake of brevity , the facts pleaded in O.A.No.1737/2017 is delineated below:-

3

(0 The applicants in this 0 A are presently working as MTS under the Principal Commissioner of Income Tax, West Bengal and Sikkim on being appointed on diverse dates between June to August, 2014. They passed computer skill test in the month of December, 2014.
(H) Recruitment rules for promotion to the posts of Tax Assistant that was framed in 2015 provides that Group X' viz. Multi-Tasking Staff, Lower Division Clerks, Notice Supplier, Record Keeper, Senior Gestetner Operator in Pay Band-1 with five years' regular service in the grade including erstwhile Group 'D' who possesses the following
(i) Passed Matriculation or equivalent;'' j V
(ii) Have qualified,the prescribed departmental examination for Data Entry Scale for 5000 key depressioh>p_gr:'hddr;C -'V < --

shall be eligible for promotion.-^, - av .1-

V ;■ The Recruitment Rules furt'her'p'rdvide that where juniors;' who have completed their qualifying eligibility service are being considered for promotion, their seniors would also be considered provided they are hot short of the requisite qualifying or eligibility service by more than half of such qualifying or eligibility service or two years whichever is less and have successfully completed their probation period for promotion to the next higher grade along with their juniors who have already completed such qualifying or eligibility service.

(iii) An office order dated 13.04.2005, issued by Deputy Secretary(AD.VII), Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, provides for preparation of a common eligibility list in chronological order with reference to passing of the computer skill examination for the purpose of fixation 4 of inter se seniority of the candidates recommended for promotion as Tax Assistants from various Group 'C and 'D' posts and to fix their seniority in order of the select lists so prepared by the DPC. The extract being as under:-

"To New Delhi, doted the April 13, 2005 All Cadre Controlling Chief Commissioners of Income Tax Sir, Sub : Promotion to the post of Tax Assistant-
Preparation of eligibility list therefor and Fixation ofinter-se seniority - reg -
In terms of Recruitment Rules for the post of Tax Assistant, 25% vacancies are reserved to be filed by promotion from various Group 'C and ■D' posts. Passing of prescribed departmental exam in data entry skill 5000 key depressions per hour is one of the-eligibifity conditions for promotion to the grade of Tax Assistant. Since it is not feasible to fix separate quota for each of the eligible categories 'of^osts-suggestiqds.received from staff side regarding preparation of a single eliijilile'list of candidates with reference to the date/year ofpassing of thecexaminatiqn, has-been considered in the Board and it has'been decidedfhat for thewacancjes arising from the year 2005-06 onwards, a commpn^eligibility fist in chronological order with reference to passing of the computer skill examinqtipn'shall be prepared for consideration of the DPC-. inter-se seniority of the candidates recommended for promotion as Tax Assistants shall be fixed in order of the select list so prepared by the DPC. ' . ' * Kindly acknowledge the receipt of this communication.
Yours faithfully, (PRAKASH CHAND) DEPUTYSECRETARYfAD. VI})"

(iv) Since the West Bengal and Sikkim region did not follow the instructions issued on 13.04.2005, as extracted supra, and failed to prepare a common eligibility list with reference to the dates /year of passing the computer skill examination (irrespective of the posts presently held by Group 'C and Group 'D' employees), the applicants have prayed for the following reliefs:- 5

"a) An order do issue directing the respondents to prepare a common eligibility list in chronological order with reference to date/year of passing of the computer skill examination as per instruction(irrespective of the posts) and thereafter consider the applicants for promotion to the post of Tax Assistant with due seniority following common eligibility list;
b) Promotion order dated 22.06.2017 to the grade of Tax Assistant is in violation F.No.A-12018/1/2005 Ad VIII dated 13.04.2005 cannot be sustained in the eye of law and therefore the same may be quashed;
c) An order do issue directing the respondents to grant the benefit of promotion to the applicants in the post of Tax Assistant following the Recruitment Rules since they are seniors to the private respondent;
d) Leave may be granted to file this Original Application jointly under Rule 4(5) of the CAT Procedure Rule 1987."

4. At hearing, Id. counsel for both sides submitted in unison on instruction that whether the instructions dated 13.04.2005 should be followed for holding DPC for promotion to the posts of Tax Assistant was sought for by the Principal Chief Commissioner of Income Tax and responding to it on 3/4.10.2018 the Deputy Director of Income /Tax(CMD-il); JTRD, CBDT intimated that the ■ \ y ■' ■Vi ' .r/ instructions dated 13.04.2005 ,had'-to be followed along with the Recruitment Rules, as amended in 2015, for pr.orhol'ibh'tb'Tax Assistants. * . r ! '■ / * .* •* >.v**••',<* • r •* «•*.".* r

5. Since irrefutably and Indubitably it seems -.that /the respondents have themselves decided to conduct DPC for promotion to the posts of Tax Assistants in adherence to the instructions of 13.04.2005 and in terms of Recruitment Rules, 2015, we feel that nothing survives for adjudication in the matter.

6. Accordingly we dispose of the O.A.350/1737/2017 with a direction upon the respondents to act in terms of the communication dated 3/4.10.2018 and take necessary steps for compliance of the same.

7. Accordingly, the O.A.No.350/1749/2017 and O.A.350/1761/2017 also would stand disposed of by this common order.

(Bidisha Banerjee) (Dr. Nandita Chatterjee) Administrative Member Judicial Member sb