Central Administrative Tribunal - Hyderabad
Shaik Meerja Vali vs Dept Of Revenue on 11 April, 2022
MA 161/22 in RASR 1329/20
CENTRAL ADMINISTRATIVE TRIBUNAL
HYDERABAD BENCH
MA/21/161/2022 in RASR/1329/2020 in OA/21/363/2019&
RASR/1329/2020
Hyderabad, this the 11th day of April, 2022
Hon'ble Mr. Ashish Kalia, Judl. Member
Hon'ble Mr.B.V. Sudhakar, Admn. Member
1. The Union of India Represented by The Principle
Chief Commission of Income Tax, Cadre Controlling
Authority Andhra Pradesh & Telangana, Income Tax
Department Government of India, Ministry of Finance,
Department of Revenue, 10th Floor, C - Block, I.T
Towers, A C Guards, Hyderabad.
2. The Chief Commissioner of Income Tax, Hyderabad,
9th Floor, I.T Towers, A C Guards, Hyderabad.
3. The Chief Commissioner of Income Tax, Vijayawada,
S V R Plaza, 3rd Floor, Near Hotel Sree Square,
Moghalrajpuram, Tikkle Road,m 1st Line, Vijayawada,
Andhra Pradesh.
4. The Chief Commission of Income Tax,
Vishakapatnam, Dhaba Gardens, Aayakar Bhavan,
Vishakapatnam.
.... Applicants/ Respondents
(By Advocate :Mrs.K. Rajitha, Sr. PC to CG)
Vs
1. Shaik Meerja Vali, S/o. Shaik Subhani, Aged about 44
Years, Occ: Casual Labour, O/o Asst. Director of
Income Tax (Inv), 3rd Floor, Raj Kamal Complex,
Lakshmi Puram, Guntur, R/o. H. No - 4-162, Lam Post,
Tadi Konda Mandalam, Guntur District - 522034.
2. V. Santosh Kumar, S/o V. Sathyanarayana, Aged about
40 Years, Occ: Casual Labour, O/o Joint Commissioner
of Income Tax, Range - 13, Hyderabad, R/o. H.No. 23-3-
402, Sultanshah, Kawel Kaman, Near Hanuman Temple,
Hyderabad -500063.
Page 1 of 14
MA 161/22 in RASR 1329/20
3. C. Ganesh, S/o. S. Chinna Rao, Aged about 38 Years,
Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 37-9-33, Surya Nagar -
1, Near Polytechnic College, Kancharapalem, Industrial
Estate, Visakhapatnam (U)- 530007.
4. Shaik Chan Basha, S/o Shaik Saida, Aged about 40
Years, Occ: Casual Labour, O/o Additional
Commissioner Of Income Tax, Range - 1, C. R.
Buildings, Kannavari Thota, Guntur, R/o. H.No. 108,
LAM Post and Village, Tadikonda Mandal, Guntur
District - 522034.
5. L. Lakshmana Rao, S/o L. Krishna, Aged about 34
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax - II, 5th Floor, Aayakar Bhavan,
Dabagardens, Visakhapatnam, R/o. Door No. 8,
Adivivaram, Simhachalam, Visakhapatnam- 530028.
6. P. Manoj Kumar, S/o. P. Rathanlal, Aged about 39
Years, Occ: Casual Labour, Pr. Director of Income Tax (
INV), 3rd Floor Anexe Building, Aayakar Bhawan,
Basheerbagh, Hyderabad, R/o. H.No. 12-1-1055, Old
Mallepally, Nampally, Hyderabad -500001.
7. Ch. Srinu, S/o Ch. Appala Suryanarayana, Aged about
46 Years, Occ: Casual Labour, O/o Commissioner of
Income Tax (Appeals), 2nd, 3rd Floor, DIRECT Tax
Building, M.V.P Colony, Visakhapatnam, R/o. Door No.
36-92-242/56, Neelakanta Nagar Kancharapalem,
Visakhapatnam - 530017.
8. J. Kailasa Rao, S/o J. Suryanarayana, Aged about 50
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 6-6-1/A, Petalavedhi,
Chinnwaltair, Visakhapatnam - 530017
9. V. Malyadri, S/o. V. Balaiah, Aged about 40 Years, Occ:
Casual Labour, O/o Joint Commissioner Of Income Tax,
24-2-438, Dargamitta, Nellore, R/o. H. No 26-2-1934, V
T H Lane, Ramachandra Reddy Nagar, A.K.Nagar Post,
Near Mahila Mandali, Nellore.
10. T. Ramu, S/o T. Nooka Raju, Aged about 40 Years, Occ:
Casual Labour, O/o Chief Commissioner of Income Tax,
3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 22-30, Swatantra Nagar,
Madhurawada, Visakhapatnam - 530048.
Page 2 of 14
MA 161/22 in RASR 1329/20
11. Govind Kumar Singh, S/o Banni Singh, Aged about 42
Years, Occ: Casual Labour, O/o Income Tax Office,
Range-2, 5th Floor, Singnature Tower, Kothaguda,
Kondapur Hyderabad, R/o. H.No. 23-4-607, Sultansahi,
Charminar, Hyderabad -500065.
12. K. Suryanarayana, S/o K. V. Ramana Murthy, Aged
about 36 Years, Occ: Casual Labour, O/o Chief
Commissioner of Income Tax, 3rd Floor, Aayakar
Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.
39-33-24/2/2, F. No 102, Yasaswini Enclave, U V D A
Colony, Madhavadhare, Visakhapatnam - 530007.
13. K. Venkata Rao, S/o Adayya, Aged about 42 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, Range - 6 (TDS), 1st Floor, Aayakar
Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.
17-3-33, Meedarelli Veedhi, Kodipendalavari Veedhi, A
V N College Road, Visakhapatnam - 530001.
14. K. Satyanarayana, S/o K. Lakshmayya, Aged about 38
Years, Occ: Casual Labour, O/o Income Tax Office,
Ward - 1, Aayakar Bhavan, D. No - 35-29-2, Sajjapuram
Tanuku. West Godavari District, R/o. H.No. 22-11-12,
Shivalayam Street, Sajjapuram, Ward 27, Tanuku West
Godavari district - 534211.
15. S. Appa Rao, S/o S. Chtiyya, Aged about 46 Years, Occ:
Casual Labour, O/o Chief Commissioner of Income Tax,
3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No.1-158/4, Sidardha
Nagar, Block No - G.F.4, New Resapuvalipalem,
Visakhapatnam.
16. Moinuddin Siraj, S/o Mohinuddin Gulam, Aged about
46 Years, Occ: Casual Labour, O/o Principal
Commissioner of Income Tax, 7th Floor, B Block, Income
Tax Towers, A. C. Guards, Hyderabad , R/o. H.No. 1-8-
2/2, Surya Nagar, Chikkadpalli, Hyderabad -500020.
17. Siddabattula Srinivasa Rao, S/o Venkata Raju, Aged
about 45 Years, Occ: Casual Labour, O/o Chief
Commissioner of Income Tax, 3rd Floor, Aayakar
Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.
31-35-14/2, Vivekananda Colony, Allipuram,
Visakhapatnam - 530020.
18. K. Venkata Ramana, S/o K. Pydibabu, Aged about 43
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 7-1-16, AU Out Gate
Down, Kirlam Pudi Layout, Chinna Walter, L. B Colony,
Visakhapatnam - 530017.
Page 3 of 14
MA 161/22 in RASR 1329/20
19. K. Parameswara, S/o. K. Peda Guravaiah, Aged about
43 Years, Occ: Casual Labour, O/o Joint Commissioner
Of Income Tax, 24-2-438, Dargamitta, Nellore, R/o. H.
No 1-4-41, South Street, Patur Post, Kovur Mandali,
Nellore.
20. Shaik Akbar Basha, S/o. Abdul Rahiman, Aged about
41 Years, Occ: Casual Labour, O/o Income Tax Office,
Ward - 1, 10-251, Gandhi Road, Chittoor, Chittoor
District, R/o. 31-1361, Lenin Nagar, Manga Samudram
Housing Colony, Obana Palle, Chittoor - 517004.
21. P. Mohan Rao S/o. P. Biksham, Aged about 37 Years,
Occ: Casual Labour, O/o Commissioner of Income Tax
(Appeals) - 5, 9th Floor. Signature Towers, Kondapur,
Hyderabad, R/o. 2-32-41/78/1, Allwyn Colony,
Kukatpally, Hyderabad.
22. A. Rama Rao, S/o A. Balraj, Aged about 38 Years, Occ:
Casual Labour, O/o Commissioner of Income Tax (DR)
- I, A - Branch, Income Tax Appellate Tribunal, C.G.O
Tower Room No - 501, Kavadiguda, Hyderabad, R/o.
H.No. 3-5-95, Shivanagar Colony, Hyderguda,
Rajendranagar Mandal, Rangareddy District -500028.
23. S. Sreenivasulu, S/o. Venkata Subba Reddy, Aged about
34 Years, Occ: Casual Labour, O/o Income Tax Office,
D.No.24-578, Vasanthapeta, Proddatur, R/o. D.No.
1/1422-2, Yerramukkapalli, Kadapa.
24. CH. V. Siva Rama Krishna, S/o. Raghavendra Rao,
Aged about 47 Years, Occ: Casual Labour, O/o Income
Tax Office, Ward - 1, Aayakar Bhavan, Opp: Bhaskar
Talkies, Gudivada, Krishna District, R/o. Door No.
18/267-C6, Ganganamma Street, Pedayerukapadu,
Gudivada, Krishna District - 521301.
25. B. Ramasubbaiah, S/o. B. Narasimhulu, Aged about 48
Years, Occ: Casual Labour, O/o Income Tax Office,
D.No.24-578, Vasanthapeta, Proddatur, R/o. H.No.
25/722, Rameswaram Road, Proddatur.
26. B. Ravali, S/o. B. Balaramaiah, Aged about 41 Years,
Occ: Casual Labour, O/o Joint Commissioner of Income
Tax, Saraswathi Nagar, Syndicate Bank upstairs,
Dargamitta, Nellore R/o. Konnembattu Village,
Mannarpolur Post, Sullurupet, Nellore.
27. SK. Mahaboob Subhani, S/o SK. Dariya, Aged about 44
Years, Occ: Casual Labour, O/o Commissioner Of
Income Tax Appeal - 1, Rajkamal Complex,
Lakshipuram, Guntur, R/o. LAM Post and Village,
Tadikonda Mandal Guntur - 522005
Page 4 of 14
MA 161/22 in RASR 1329/20
28. Mohd Abdul Bari, S/o. M. A. Ghani, Aged about 47
Years, Occ: Casual Labour, O/o, Income Tax Officer,
Ward - 1, Krishna Reddy Chambers, 4th Floor,
Hyderabad Road, Siddipet - 502103, R/o. H.No. 10-4-
171, Narsapura Street, Siddipet - 502103.
29. K Naveen Babu, S/o. K. Uma Maheswar Rao, Aged
about 34 Years, Occ: Casual Labour, O/o Income Tax
Office, Ward - 1, Kothagudem, Bhadradri District
Income Tax Office, R/o. H. No 1-1-84/1, Main Hospital
Area, Kothagudem, Khammam - 507101.
30. K. Sri Ramulu, S/o K. Ramulu, Aged about 49 Years,
Occ: Casual Labour, O/o Principal Commissioner Of
Income Tax, 4th Floor, Rajkamal Complex, Lakshipuram,
Guntur, R/o. 13 line, Swarna Bharathi Nagar,
Adavitakkellaapadu, Pattabhipuram. A. P - 522006
31. M. Ganga Raju, S/o M. Padmanabham, Aged about 52
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 9-1-140, D Block, SF - 6,
Siddardha Nagar, New Resapuvanipalem,
Visakhapatnam.
32. C. Dhananjaya, S/o. Lakshmnna, Aged about 34 Years,
Occ: Casual Labour, O/o Income Tax Officer, Ward -1,
Gunthabaari Street, Guntakal, R/o. D. No - 20/212-34
A, Ganga Nagar, Guntakal - 515801.
33. J. Bhikshapathi, S/o J. Arjun, Aged about 33 Years, Occ:
Casual Labour, O/o Additional Commissioner of
Income Tax, Range 3, 8th Floor, Singnature Towers,
Kothaguda, Kondapur Hyderabad, R/o. H.No.11-1-
839/1, Afzal Sagar, Seetarambagh, Asif Nagar Mandal,
Hyderabad.
34. P. Geetha, D/o P. Latchanna, Aged about 50 Years, Occ:
Casual Labour, O/o Income Tax Office, Palakonda
Road, Srikakulam, R/o. Door No. 3-4-10, Konna Street,
P.S.N.M.H School, Srikakulam- 532001
35. P. Laxmaiah, S/o. P. Krishnaiah, Aged about 34 Years,
Occ: Casual Labour, O/o Comissioner of Income Tax,
Aayakar Bhawan, Basheerbagh, Hyderabad, R/o. H.No.
6-44, Thimmajipet Village, Nagarkarnool District -
509406.
36. B. Krishna, S/o. B. Appalanarasayya, Aged about 44
Years, Occ: Casual Labour, O/o Asst. Commissioner Of
Income Tax, Central Circle 1 & 2. Danavai Peta,
Rajahmundry, R/o. Door No. 45-27-4, Annapurnamma
Peta, Thadi Thota, Ashok Nagar, Rajahmundry-533101.
Page 5 of 14
MA 161/22 in RASR 1329/20
37. T. Srinivasulu, S/o. T. Thirupalu, Aged about 40 Years,
Occ: Casual Labour, O/o Joint Commissioner Of Income
Tax, 24-2-438, Dargamitta, Nellore, R/o. Gangavaram,
Ramchandrapuram Colony, Kovur Mandal, Nellore
District.
38. Vanka V. V. Satyanarayana, S/o. V. Nageswara Rao,
Aged about 39 Years, Occ: Casual Labour, O/o
Executive Engineer, Valuation Cell, Income Tax
Department, Stalin Corporate Building, D. No. 55-17-2
to 4. A-Block, 4th floor, Road No -2, Industrial Estate,
Auto Nagar, Vijayawada, R/o. H. No. 74-13/1-10/2,
Plot No.-243, New TRC colony, Patamata, Vijayawada -
520007.
39. Mohammad Afsar Javeed, S/o. Mohammed Abdul
Gaffar, Aged about 40 Years, Occ: Casual Labour, O/o
The Additional Commissioner of Income Tax, H. No. 3-
2-56/6/C, Aayakar Bhavan, Rajeev Gung, Khammam,
R/o. H.No. 5-1-165/1 SP Office Road, Khammam -
507001.
40. B. Maddileti, S/o. B. Subham, Aged about 40 Years, Occ:
Casual Labour, O/o Income Tax Office, Nandyala, R/o.
8-63-77, Kanala Village, Nandyal.
41. K. Venkata Swami, S/o K. Pydi Babu, Aged about 34
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. A.U. Out Gate Down, Chinna
Walter Road, Visakhapatnam - 530017
42. A. Santosh Kumar, S/o A. Arjun Rao, Aged about 35
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, Range 6, 2nd Floor, A Block, Income Tax
Towers, A. C. Guards, Hyderabad, R/o. H.No. 20-1-647,
Shiv Nagar, Puranapool, Hyderabad -500064.
43. K. Rama Chandra Rao, S/o K. Mahalakshmmi, Aged
about 44 Years, Occ: Casual Labour, O/o Chief
Commissioner of Income Tax, 3rd Floor, Aayakar
Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.
5-91/A, Vevekananda Nagar, Adarsa Nagar, Old Dairy
Farm, Visakhapatnam - 530040.
44. A. Krishna Das, S/o. A. Vishnu Das, Aged about 49
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, Veerabhadrapuram, Near Kambala
Tank, Rajhmundry, R/o. Door No. 2-61, Razolu
Mandalam, East Godhavari District - 533428.
Page 6 of 14
MA 161/22 in RASR 1329/20
45. S. Srinivasa Rao, S/o. S. Sikhamani, Aged about 40
Years, Occ: Casual Labour, O/o The Additional
Commissioner of Income Tax, H. No. 3-2-56/6/C,
Aayakar Bhavan, Rajeev Gung, Khammam, R/o. H.No.
7-276, Mandadam, Guntur District - 522503
46. B. Rani, W/o B. Ramesh, Aged about 40 Years, Occ:
Casual Labour, O/o Commissioner of Income Tax (DR)
- I, A - Branch, Income Tax Appellate Tribunal, C.G.O
Tower 5th Floor, Room No - 501, Kavadiguda,
Hyderabad, R/o. H.No. 13-6-421/A/43, K. D. Colony,
Karwan, Hyderabad.
47. R. Sathi Babu, S/o. R. Pydiayya, Aged about 40 Years,
Occ: Casual Labour, O/o Asst. Director of Income Tax
Office (Inv), Veerabhadrapuram, Near Kambala Tank,
Rajhmundry, R/o. 17-2-8/3, Seethama Peta, Near Forest
Kalyana Mandapam, Rajhmundry.
48. V. Mallaiah, S/o. V. Venkaiah, Aged about 35 Years,
Occ: Casual Labour, O/o Principal Chief Commissioner
of Income Tax - I, Hyderabad, R/o. 2-106,
Thimmapuram, Nalgonda, Telengana.
49. V. Shyam Kumar, S/o. V. Narsimha, Aged about 33
Years, Occ: Casual Labour, O/o Income Tax Office,
Ward - 1, Near Railway Under Bridge, Hyderabad
Raod, Marriguda (P), Nalgonda, R/o. H. No. 8-12/3,
Sundarayya Colony, Marriguda (p), Nalgonda District
- 508001.
50. T. Satyam, S/o. T. Mallikarjuna Rao, Aged about 38
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, Veerabhadrapuram, Near Kambala
Tank, Rajhmundry, R/o. Door No. 17-10-9, Old Post
Office street, Sitham Peta, Rajahmundry - 533101.
51. R. Raghunath, S/o. R. Seetharam, Aged about 42 Years,
Occ: Casual Labour, O/o Income Tax Office, W - 1,
Lalithamba Complex, Old Bus Stand Road, Nirmal, R/o.
H.No. 1-4-172/1/2/2, Near Sevalal Mandir, Adarsh
Nagar, Nirmal - 504106.
52. D. V. Y. Madhu Sudhan Rao, S/o. D. Yadaiah, Aged
about 36 Years, Occ: Casual Labour, O/o Comissioner of
Income Tax, Aayakar Bhawan, Basheerbagh,
Hyderabad, R/o. H.No. 13-6-421/A/38, Kanaka Durga
Colony, Karwan, Asifnagar, Hyderabad -500006.
53. I. Annam Naidu, S/o I. Satyam, Aged about 47 Years,
Occ: Casual Labour, O/o Income Tax Office, Palakonda
Road, Srikakulam, R/o. Door No. 339/A, HODUCO
Colony, Rims Hospital Road, Balaga, Srikakalum -
532001.
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54. V. Siva Rama Murthy, S/o V. Appa Rao, Aged about 39
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 10-53-104, EWS Qtrs,
8/12, Nehru Nagar, Ram Nagar, Visakhapatnam -
530002.
55. T. Mangamma, W/o David, Aged about 51 Years, Occ:
Casual Labour, O/o Chief Commissioner of Income Tax,
3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 31-4-33, Ammavari
Street, Allipuram, Visakhapatnam - 530020.
56. Kota Chittibabu, S/o. K. Masenu, Aged about 37 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, Veerabhadrapuram, Near Kambala
Tank, Rajhmundry, R/o. Door No. 22-9-5, Income Tax
Qrts, Veerabhadrapuram, Rajahmundry - 533101.
57. Syed Saleem, S/o. Yakub, Aged about 38 Years, Occ:
Casual Labour, O/o Additional Commissioner of
Income Tax Office, Khammam Range, Khammam, R/o.
H.No. 5-3-409, Pakabanda Bazar, Shanthi Nagar,
Khammam.
58. G. Ranga Rao, S/o G. Durga Rao, Aged about 33 Years,
Occ: Casual Labour, O/o Additional Commissioner Of
Income Tax, Range - 2, Central Revenue Building, M. G.
Road, Vijayawada, R/o H.No. 5-133, Kesarapalli,
Gannavaram Mandal, Krishna District - 521102.
59. N. Gangamma, W/o. Ganagaiah, Aged about 54 Years,
Occ: Casual Labour, O/o The Additional Commissioner
of Income Tax, Subhash Nagar, Nizamabad - 503001,
R/o. H.No. 6-21-99, Arundhati Nagar, Dubba,
Nizamabad - 503002.
60. P. Raju, S/o. P. Ellamaiah, Aged about 38 Years, Occ:
Casual Labour, O/o Additional Commissioner of
Income Tax, Aayakar Bhavan, D. No 2-7-197, Hotel
Sweta Lane, Karimnagar, R/o. H. No. 4-132/36,
Makdumpur Village, Karimnagar - 505186.
61. Sultan Sawood, D/o. Sultan Sohail, Aged about 44
Years, Occ: Casual Labour, O/o Additional
Commissioner of Income Tax, Aayakar Bhavan, D. No
2-7-197, Hotel Sweta Lane, Karimnagar, R/o. Door No.
1-1-40/A, Shah Sahab Estate, Near Rose Talkies,
Karimnagar - 505001.
62. Adapally Rajaiah, S/o. Rajaiah, Aged about 46 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, Aayakar Bhavan, D. No 2-7-197, Hotel
Page 8 of 14
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Sweta Lane, Karimnagar, R/o. Door No. 2-7-95, 1 Town
Police Station Backside, Karimnagar - 505001.
63. K. Siva Sankararao, S/o K. Madhava Rao, Aged about
33 Years, Occ: Casual Labour, O/o Income Tax office,
Ward - 1, Opp: Punjab National Bank, K. N. Road,
Tadepalligudem, R/o. Door No. 2-17-616, Marisettivari
Street, Ramaraopeta, Tadepalligudem - 534101.
64. B. Rajesh, S/o B. Joseph, Aged about 33 Years, Occ:
Casual Labour, O/o Principal Commissioner Of Income
Tax, 40-6-15, S V R Plaza, Mogalrajpuram, Vijayawada,
R/o H.No. 32-11/1-2A1, R M Cherch, 2nd st,
Magalrajpuram, Vijayawada.
65. Mir Kaleem Ali, S/o. Mir Rahman Ali, Aged about 38
Years, Occ: Casual Labour, O/o Additional
Commissioner of Income Tax, Range -12, Aayakar
Bhawan, Basheerbagh, Hyderabad, R/o. H.No. 18-8-
199/2, Phisal Banda, Indira Nagar, Saidabad,
Hyderabad -500059.
66. Y. Tirumala Rao, S/o. Y. Appanna, Aged about 38
Years, Occ: Casual Labour, O/o Income Tax Office,
Ward - 1, Kothagudem, Bhadradri District-507101, R/o.
6-10-77/1, Ganesh Basti, Kothagudem, Khammam.
67. E. Gopinath, S/o. E. Adivanna, Aged about 34 Years,
Occ: Casual Labour, O/o Income Tax Officer, Ward - 1,
Hindupur R/o. H. No. 3-1-16, Neethanapalli, Yergunta,
Parigi Mandal, Penugunda Thaluk.
68. K. Pydiraju, S/o K. Suryanarayana, Aged about 41
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 5-270, Vivekananda
Nagar, Near Ramalayam, Old Dairy Farm,
Visakhapatnam - 530040
69. D. Madhu, S/o. D. Devaiah, Aged about 31 Years, Occ:
Casual Labour, O/o Income Tax Office, Ward - 1,
Krishna Nagar Colony, Opp: Hitech
Busstand, Suryapet, Suryapet District, R/o. H.No. 1-5-
49, Gouds Bazar, Alankar Talkies Road, Suryapet,
Suryapet District - 508213.
70. G. Janaki Ramana Murthy, S/o G. Satyam, Aged about
42 Years, Occ: Casual Labour, O/o Chief Commissioner
of Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 20-127 , Prasad Nagar,
Pendurthi, Visakhapatnam - 531173.
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71. N. Sampath, S/o N. Chinnaji, Aged about 39 Years, Occ:
Casual Labour, O/o The Income Tax Office, Ward - 1,
Behind Tirumala Filling Station, Dasnapur, Adilabad,
R/o. H.No. 2-4-63, Venkatadripet, Nirmal - 504106.
72. A. Lokeshwer, S/o A. Yellaiah, Aged about 43 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax - 4, 2nd Floor, A Block, Income Tax Towers,
A. C. Guards, Hyderabad, R/o. H.No. 22-1-45/2/4,
Nalla Pochamma Basti, Dar-ul-Shifa, Hyderabad -
500024.
73. N. Phani Kumar, S/o N. Prasad Rao, Aged about 39
Years, Occ: Casual Labour, O/o Additional
Commissioner Of Income Tax, Range - 2, 1st Floor,
Rajkamal Complex, Lakshipuram, Guntur, R/o. H.No.
5-25-36 A, Brodipet, 3/7 Lane, Guntur- 522002.
74. Md. Ibrahim, S/o Mohd Zakeer Hussain, Aged about 45
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, 7th Floor, A Block, Income Tax Towers,
A. C. Guards, Hyderabad, R/o. H.No. 9-82, Chaitanya
Nagar, Badhepally, Jadcherla, Mahabubnagar - 509301.
75. P Bhagya Laxmi, S/o. Venkatrao, Aged about 36 Years,
Occ: Casual Labour, O/o The Additional Commissioner
of Income Tax, Subhash Nagart, Nizamabad - 503001,
R/o. H.No. 6-2-137, Near Income Tax, Subhash Nagar,
Nizamabad - 503001.
76. K. Ramakrishna, S/o. K. Venkataiah, Aged about 35
Years, Occ: Casual Labour, O/o Income Tax Office,
Ward - 1, Krishna Nagar Colony, Opp: Hitech Busstand,
Suryapet, Suryapet District, R/o. H.No. 1-6-141/41/14,
Sri Ram Nagar Colony, Suryapet District - 508213.
77. M. Sai Kumar, S/o. M. Nagu, Aged about 29 Years, Occ:
Casual Labour, O/o Joint Commissioner of Income Tax,
Eluru Range, KKS Towers 2nd Floor, Peddavari Veedhi,
R. R. Pet, Eluru, R/o. H.No. 1-120, Chodimelea, Eluru
Mandal - 534002.
78. C. Peeraiah, S/o C. Venkateswarlu, Aged about 36
Years, Occ: Casual Labour, O/o Income Tax Office,
Lakshmi Bhavan 1st Floor, Prakash Nagar,
Narasaraopet, Guntur, R/o. H.No. 12-4-33/8, Prakash
Nagar, Narasaraopet, Guntur District - 522601.
79. J. Narendra, S/o J. Narasa Das, Aged about 36 Years,
Occ: Casual Labour, O/o Additional Commissioner Of
Income Tax, Range - 1, C. R. Buildings, Kannavari
Thota, Guntur, R/o. H.No. 3-169, Anki Reddy Palem,
Guntur Rural Mandal, Guntur - 522005.
Page 10 of 14
MA 161/22 in RASR 1329/20
80. P. Srikanth, S/o P. Shankar, Aged about 34 Years, Occ:
Casual Labour, O/o Commissioner of Income Tax (E),
2nd Floor, Anexe Building, Aayakar Bhawan,
Basheerbagh, Hyderabad, R/o. H. No. 6-7-388/66,
Bansilalpet, Secunderabad - 500003.
81. N. Kiran Kumar, S/o. V. Venkataiah, Aged about 28
Years, Occ: Casual Labour, O/o Commissioner of
Income Tax (E), 2nd Floor, Anexe Building, Aayakar
Bhawan, Basheerbagh, Hyderabad, R/o. H. No. 1-2-
366/61. Domalguda, Bandanagar, Himayatnagar,
Hyderabad.
82. K. Ramesh Kumar, S/o K. Shivraj, Aged about 36 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, 7th Floor, B Block, Income Tax Towers, A.
C. Guards, Hyderabad, R/o. H.No. 18-1-337/74, Riyasat
Nagar, Bandlaguda, Hyderabad.
83. G. Kailash, S/o Shankar Rao, Aged about 39 Years, Occ:
Casual Labour, O/o Pr. Director of Income Tax (INV),
3rd Floor, Anexe Building, Aayakar Bhawan,
Basheerbagh, Hyderabad - 500013, R/o. H.No. 8-2-
684/10/E, Banjara Hills, Road No - 12, Hyderabad -
500034.
84. Lellela Dhanesh, S/o. L. Ramalinghiah, Aged about 37
Years, Occ: Casual Labour, O/o Additional Comissioner
of Income Tax, Rang - 12, Aayakar Bhawan,
Basheerbagh, Hyderabad, R/o. H.No. 3-4-937/90,
Rathnanagar, Barkathpura, Hyderabad -500027.
85. Mohd Abdul Raheem, S/o Mohd Wazeer, Aged about
30 Years, Occ: Casual Labour, O/o Principal
Commissioner of Income Tax - 5, 10th Floor, Signature
Towers, Opp: Botanical Gardens, Kothaguda,
Kondapur, Hyderabad, R/o. Door No. 10-5-391/54/279,
Syed Nagar, No-2 Ahmed Nagar, Asif Nagar,
Hyderabad - 500028.
.... Respondents/ Applicants
(By Advocate:Mr. AVVS Bhujanga Rao)
---
Page 11 of 14
MA 161/22 in RASR 1329/20
ORDER
[(By Circulation) Hon'ble Mr. Ashish Kalia, Judl. Member] Through Video Conferencing:
The present Review Application has been filed by the respondents in OA No.363/2019. The said O.A. was disposed of by this Tribunal vide order dated 10.04.2019.The operative portion of the order passed by this Tribunal reads as under:
"3. We are of the view that merely because the applicants did not approach the Tribunal, they cannot be denied the benefit of conferring temporary status on par with their juniors. The respondents are, therefore, directed to consider and dispose of the representations dated 12.02.2017 and 21.06.2018 submitted by the applicants and confer the same benefit which was conferred on the candidates mentioned in the Order No.95/1999-2000/PERSONNEL dated 28.12.1999, within a period of eight weeks from the date of receipt of this order.
4. The OA is accordingly disposed of at the admission stage. There shall be no order as to costs."
2. Learned counsel for the respondents in this RA prayed for review/modification of the above order passed by this Tribunal stating that implementation of the above order basing on the order dated 28.12.1999 by ignoring the latest OMs issued by the DoPT as well as the Hon'ble Supreme Court judgement is an error apparent on record. MA/161/2022 has also been filed seeking to condone the delay of 525 days in filing the R.A.
3. Heard the learned counsel for the parties and perused the pleadings on record.
Page 12 of 14 MA 161/22 in RASR 1329/20
4. It is held by the Hon'ble Supreme Court in K. Ajit Babu & Ors. vs Union of India &Ors. [(1997) 6 SCC 473] that delay in filing Review Application cannot be condoned. The Apex Court in the above said case observed as under:
"..........The right of review is not a right of appeal where all questions decided are open to challenge. The right of review is possible only on limited grounds, mentioned in Order 47 of these Code of Civil Procedure. Although strictly speaking the Order 47 of the Code of Civil Procedure may not be applicable to the tribunals but the principles contained therein surely have to extended. Otherwise there being no limitation on the power of review it would be an appeal and there would be no certainly of finality of a decision. Besides that, the right of review is available if such an application is filed within the period of limitation. The decision given by the Tribunal, unless reviewed or appealed against, attains finality. If such a power to review is permitted, no decision is final, as the decision would be subject to review at any time at the instance of party feeling adversely affected by the said decision. A party in whose favour a decision has been given cannot monitor the case for all times to come. Public policy demands that there should been to law suits and if the view of the tribunal is accepted the proceedings in a case will never come to an end. We, therefore, find that a right of review is available to the aggrieved persons on restricted ground mentioned in Order 47 of the code of Civil Procedure is filed within the period of limitation."
Therefore, the Review Application in praesenti is not maintainable on account of delay occurred in filing the same.
5. Further, the Hon'ble Supreme Court in State of West Bengal &Ors. vs Kamal Sengupta &Anr.[2008 (2) SCC 735] held as under
with regard to review under Section 22(3)(f) of the Administrative Tribunals Act, 1985:
"(i) The power of the Tribunal to review its order/decision under Section 22(3)(f) of the Act is akin/analogous to the power of a Civil Court under Section 114 read with Order 47 Rule 1 CPC.
(ii) The Tribunal can review its decision on either of the grounds enumerated in Order 47 Rule 1 and not otherwise.
(iii) The expression 'any other sufficient reason' appearing in Order 47 Rule 1 has to be interpreted in the light of other specified grounds.Page 13 of 14 MA 161/22 in RASR 1329/20
(iv) An error which is not self-evident and which can be discovered by a long process of reasoning, cannot be treated as an error apparent on the face of record justifying exercise of power under Section 22(3)(f).
(v) An erroneous order/decision cannot be corrected in the guise of exercise of power of review.
(vi) A decision/order cannot be reviewed under Section 22(3)(f) on the basis of subsequent decision/judgment of a coordinate or larger Bench of the Tribunal or of a superior Court.
(vii) While considering an application for review, the Tribunal must confine its adjudication with reference to material which was available at the time of initial decision. The happening of some subsequent event or development cannot be taken note of for declaring the initial order/decision as vitiated by an error apparent.
(viii) Mere discovery of a new or important matter or evidence is not sufficient ground for review. The party seeking review has also to show that such matter or evidence was not within its knowledge and even after the exercise of due diligence, the same could not be produced before the Court/Tribunal earlier."
6. In the present R.A., the review applicants failed to point out any error apparent on the face of the record or any other circumstances that would warrant review under Order 47 Rule 1 CPC.
7. After duly examining the rival contentions of the parties and the material placed on record, this Tribunal passed its order in the Original Application. Scope for this Tribunal in Review Applications is very limited. Merits of the case will not be gone into while adjudicating R.A. We find that there is no error apparent on the face of the record and as such, the MA &RASR are liable to be rejected. Accordingly, MA/161/2022& RASR/1329/2020 are rejected.
(B.V. SUDHAKAR) (ASHISH KALIA)
MEMBER (A) MEMBER (J)
/pv/
Page 14 of 14