Central Administrative Tribunal - Mumbai
Vishal Rameshrao Malode vs M/O Finance on 7 July, 2023
1
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
CENTRAL ADMINISTRATIVE TRIBUNAL,
MUMBAI BENCH, CAMP AT NAGPUR
ORIGINAL APPLICATION Nos.2103, 2104, 2112, 2113, 2114,
2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 OF
2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103,
104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Dated this Friday , the 07th day of July, 2023
CORAM: MRS. HARVINDER KAUR OBEROI, MEMBER (J)
MR. SHRI KRISHNA, MEMBER (A)
Sunil Vasantrao Paunikar, Aged about 52 years,
R/o Plot No.32, Padmawati Nagar, Near IDBI Bank, Godhni,
Nagpur 441 123, Email: [email protected].
Office Address- O/o the Principal Chief Commissioner of Income
Tax, 1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2103/2020
Vishal Rameshrao Malode, Aged about 32 years,
Occ: Multi Tasking Staff, R/o Flat No.301, Shree Sai Shraddha
Apartment, Shraddha Colony, Nisarg Lawn, Sai Nagar,
Mob. No.9422084307, Email ID: [email protected].
Amravati 444 607. - Applicant in OA 2078/2021
Raju Meghraj Kohad, Aged about 51 years, Venkatesh Colony,
Godhani Railway, Nagpur 441 123, Cell 7588630292,
Email: [email protected].
Office : On deputation to the O/o the National Academy of Direct
Taxes, Nelson Square, Chhindwara Road,
Nagpur 440 030. - Applicant in OA 2067/2021
Prashant Tukaram Dharkar, Aged about 56 years, Occ. Service,
R/o Plot No.1, Swami Dham Residency, Besa-Shankarpur Road,
Ghogli, (M) 7588630284. Email: [email protected].
Nagpur 440 037. - Applicant in OA 2069/2021
2
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Shailesh Pundlik Meshram, Aged about 56 years, R/o Plot No.188
Thware Colony, Opp. Gramin Police Headquarters,
Nagpur 440 014, (M) 7588630192. - Applicant in OA 2070/2021
Prakash Amrutrao Sonparote, Aged about 60 years,
Occ. Tax Assistant, R/o Rajmangal Colony, Tower No.3,
Near Kala Hanuman Mandir, VMV Road,
Email: [email protected].
Amravati 444 604. - Applicant in OA 2088/2021
Hemraj Ramchandra Tembhekar, Aged about 53 years,
R/o Plot No.17B, padmawati Nagar, Near IDBI Bank, Godhni,
Nagpur 441 123, Email: [email protected].
Office : O/o the Principal Chief Commissioner of Income Tax,
1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2104/2020
Anil Yadavrao Parate, Aged about 51 years,
R/o 81, Adarsh Vinkar Colony, Tandapeth, Nagpur 440 017.
Email : [email protected], Cell 7588630384.
Office : O/o the Principal Chief Commissioner of Income Tax,
1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2112/2020
Sanjay Ghanshyam Mahajan, Aged about 49 years,
R/o Plot No.21, Rautwadi, Near Bhende Layout, Nagpur 440 022,
(M) 9404951852, Email: [email protected].
Office Address- O/o the Principal Chief Commissioner of Income
Tax, 1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2113/2020
Nitin Hansraj Bhisikar, Aged about 49 years,
R/o Plot No.243, Aaradhna Nagar, Kharbi Ring Road, Near
Hanuman Mandir, Nagpur 440 034, (M) 7588630402.
Email : [email protected].
Office Address- O/o the Principal Chief Commissioner of Income
Tax, 1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2114/2020
3
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Khushal Jagobaji Kumbhare, Aged about 53 years,
R/o Flat No.201, Gitamani Apartment, Bangali Panja Road,
Maskasath, Nagpur 440 002, (M) 7588630466,
Email ID: [email protected].
Office Address- O/o the Principal Chief Commissioner of Income
Tax, 1st Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2115/2020
1. Raju Marotrao Selukar, aged about 51 years,
R/o Plot No.167, Vinkar Vasahat, Manewada Chowk,
Nagpur 440 027, Email ID: [email protected],
Cell 7588630441.
2. Khushal Narayan Wadgaonkar, Aged about 51 years,
R/o 201, Guruprasad Apartment, Near Women College,
New Nandanwan, Nagpur 440 009,
Email: [email protected],
Cell: 9822544374.
3. Prabhakar Ramchandra Kumbhare, Aged about 51 years,
R/o New Mangalwari, Mehdibagh Road, Near Saibaba
Temple, Nagpur 440 017, Cell 7588630398,
Cell: [email protected].
4. Naresh Ramkrishna Ninawe, Aged about 54 years,
R/o 11, Saibaba Nagar, Kharbi Square, Nagpur 440 007,
Email: [email protected],
Cell: 7588578562.
5. Ravindra Manohar Chaudhari (R.M.Meshram),
Aged about 51 years, R/o Behind Krims Hospital,
Near Kay Agencies, Ramdaspeth, Nagpur 440 010,
Email ID: [email protected], Cell 7588630396.
6. Dilip Sadashivrao Chamate, Aged about 58 years,
R/o Ward No.3, House No.126, Dhangarpura, Hingna,
Nagpur 441 110, Cell No.7588630454,
Email ID: [email protected].
4
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
7. Omprakash Rishiji Sonkusare, Aged about 53 years,
R/o Plot No.25, Ganganagar, Khokarla Bhojapur,
Canal Road, Post Mohdura, Khat Road, Bhandara 441906
Email : [email protected],
Cell: 7588630655.
8. Chaitanyeshwar Karu Nikhade, Aged about 56 years,
R/o Mahajan Kuti, New Friends Colony, Khat Road,
Bhandara 441 904, Cell 7588630426,
Email: [email protected].
Office : All are working under
O/o the Principal Chief Commissioner of Income Tax,
1st Floor, Aayakar Bhawan, Telangkhedi Road,
Civil Lines, Nagpur 440 001. - Applicant in OA 2116/2020
1. Baban Dharamraj Binekar, aged about 51 years,
R/o Plot No.381, Galli No.14, Vinobha Bhave Nagar,
Nagpur 440 017, Cell No.7588630436,
Email: [email protected].
2. Tukaram Tulsiram Wadighare, Aged about 56 years,
R/o Plot No.80, Padole Nagar, Wathoda Road,
Nagpur 440 008, Cell No.7588578556.
Email : [email protected].
3. Bhola Yadavrao Khapekar, Aged about 53 years,
R/o Lalganj Khambalkar Area, House No.507,
Near Arun Kirana Store, Nagpur 440 002, (M) 7588578557
Email : [email protected].
Office : All are working under
O/o the Principal Chief Commissioner of Income Tax,
1st Floor, Aayakar Bhawan, Telangkhedi Road,
Civil Lines, Nagpur 440 001. - Applicant in OA 2117/2020
5
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
1. Suresh Maroti Dalal, Occ. Service, Aged about 51 years,
R/o Sitaram City, Godawari Building, D-Wing, 1st Floor,
Opp : Gulmohar Hotel, Nagpur Road, Bhojapur,
Bhandara 441 904, Cell No.7588630427,
Email: [email protected].
2. Mohan Tarachand Boke, Occu: Service,
Aged about 57 years, R/o B-147, Gadge Nagar,
Kharbi Ring Road, Behind Gurudeo Sanskar,
Nagpur 440 009, Cell No.7588630399,
Email: [email protected].
3. Shankar Wasudeo Bawane, Aged about 55 years,
Occ. Service, R/o Behind Taj Petrol Pump,
Gajanan Layout, Khat Road, Khokaria, Post Mohdura,
Tah & Distt. Bhandara 441 906, Cell 7588630470,
Email : [email protected].
4. Shyam Dhanraj Ambolikar, Occ: Service,
Aged about 53 years, R/o Quarter No.Type II,
Income Tax Residential Colony, Seminary Hills,
Nagpur 440 005, Cell No.7588630688.
Email: [email protected].
5. Sandeep Pandurang Hedau, Occ Service,
Aged about 49 years, R/o 82, Vitthalwadi,
Hudkeskwar Road, Near Rajapeth Bus Stop,
Nagpur 440032, Cell 7588630651,
Email : [email protected].
Office Address - All are working under O/o the Principal Chief
Commissioner of Income Tax, 1st Floor, Aayakar Bhawan,
Telengkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 2145/2020
Ravindra Jaysing Masram, Aged about 56 years,
Occ: Tax Assistant, R/o Flat No.104, Gokul Park, Building No.4,
Manish Nagar, Mobile No.832923144,
6
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Email ID: [email protected],
Nagpur 440 015. - Applicant in OA 729/2021
Smt. Amoli Sandeep Sakhare, Age 56 years, Occ: Service,
R/o 24, Jaikrishna Nagar, Police Line Takli, Nagpur 440 013,
Email : [email protected], (M) 7588630365,
Office Address- O/o Pr. Director of Income Tax (Investigation),
2nd Floor, Saraf Chambers, Sadar,
Nagpur 440 001. - Applicant in OA 88/2022
Smt. Shalini Vedprakash, Age 49 years, Occ: Service,
R/o C/o Shri B.K.Ukey, House No.117, Indora, Anand Road,
Post Jaripatka, Nagpur 440 014, (M) 7588630314,
Mail ID: [email protected].
Office Address- O/o Pr. Director General (Trg.)
National Academy of Direct Taxes, Chindwara Road,
Nagpur 440 030. - Applicant in OA 89/2022
Gautam Chandrabhan Tirpude, Age 49 years, Occ: Service,
R/o More Sankul Nagar Wadi, Near G.S.College,
Khamgaon 444 312, Dist. Buldhana, (M) 7588630455,
9890968446, Email ID: [email protected].
Office Address- O/o Income Tax Officer, Income Tax Office,
Khamgaon, Dist. Buldana 444 303 - Applicant in OA 90/2022
Smt. Jayashree Manohar Nikose, Age 55 years, Occ: Service,
R/o Flat No.401, Shyam Sundar Residency-3,
Near Kalode College, Omkar Nagar, Nagpur 440 027,
(M) 7588630463, Email ID: [email protected].
Office Address- O/o Commissioner of Income Tax-2,
2nd Floor, Saraf Chambers, Sadar,
Nagpur 440 001. - Applicant in OA 91/2022
Gajanan B. Dhage, Age 55 years, Occu: Service,
R/o Renuka Nagar, Canal Road, Old City, Akola 444 002.
Mail ID: [email protected], (M)7588630405
Office Address- O/o Jt. Commissioner of Income Tax,
7
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Akola Range, Aayakar Bhawan, Murtizapur Road,
Akola 444 001. - Applicant in OA 92/2022
Jaykumar Namdeorao Dhargave, Age 52 years, Occ: Service,
R/o Plot No.1007, Sujata Nagar, Binaki Layout,
Nagpur 440 017, Mobile No.7588630308,
Email ID: [email protected].
Office Address- O/o Pr. Director General (Trg.)
National Academy of Direct Taxes, Chindwara Road,
Nagpur 440 030. - Applicant in OA 93/2022
Hemantkumar Pandurang Dhapodkar, Age 56 years, Occu Service,
R/o Plot No.375, Om Nagar, Behind Barapatre Flour Mill,
Sakkardara, Nagpur 440 024, (M) 75886 30363,
Mail Id: [email protected].
Office Address- O/o Pr. Director,
National Academy of Direct Taxes, Chindwara Road,
Nagpur 440 030. - Applicant in OA 94/2022
Dhiraj Damodhar Tembhurkar, Age 45 years, Occ: Service,
R/o Plot No.147, Misal Layout Patankar Chowk,
Nagpur 440 014, (M) 75886 30638,
Email ID: [email protected].
Office Address- Addl. Commissioner of Income Tax, Range-I,
MECL Building, Seminary Hills, Civil Lines,
Nagpur 440 001. - Applicant in OA 95/2022
Vilas Dharmaji Nandanwar, Age : 52 years, Occu: Service,
R/o Plot No.38, Behind Devika Lawn, Near Water Tanak,
Mungsaji Nagar, Umred Road, Nagpur 440 034,
Mail Id: [email protected],
Mobile No.7588630422,
Office Address - O/o Pr. Commissioner of Income Tax (Re AC),
Aayakar Bhavan, Civil Lines,
Nagpur 440 001. - Applicant in OA 96/2022
Smt. Varsha Prashant Naik, Age 51 years, Occu: Service,
R/o 103, Baba Santosh Ashirwad Apartments,
8
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Near Nagpur Saw Mill, Awale Babu Square, Lashkaribagh,
Nagpur 440 017.
Office Address - O/o Additional Commissioner of Income Tax,
Amravati Range, Amravati. - Applicant in OA 97/2022
Smt. Deepshikha Mangesh Rahate, Age: 55 years, Occu: Service,
R/o Plot No.26, Jeevan Vima Nagri, Godhni, Nagpur 441 111.
Mail ID: [email protected],
Mobile No.7588630471,
Office Address - O/o Commissioner of Income Tax (TDS),
Aayakar Bhavan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 98/2022
Smt. Pradnya Kashinath Gaikwad, Age 58 years, Occu:Service,
R/o F3, Radha Vihar Apartment, Tapdiya Nagar,
Mohan Bhaji Bhandar 1st Lane, Akola 444 005, Dist. Akola.
Mail ID ; [email protected],
Mobile No.7588630406.
Office Address - O/o Income Tax Officer, Income Tax Office,
Khamgaon, Dist. Buldhana 440 001. - Applicant in OA 99/2022
Smt. Shashikala Dnyaneshwar Umredkar, Age: 51 years,
Occu: Service, R/o Flat No.102, Navdurga Apartments,
Parvati Nagar, Nagpur 440 027, Mobile No.7588630335.
Email ID: [email protected].
Office Address - O/o Pr. Commissioner of Income Tax (Central),
First Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur. - Applicant in OA 100/2022
Jagdish Govindrao Parate, Age 53 years, Occu: Service,
R/o 23 Sarawati Vihar, 2/2 Mamleshwar Apartment,
Trimurti Nagar, Nagpur 440 022. Mobile No.7588630439,
Mail Id: [email protected].
Office Address - O/o Pr. Commissioner of Income Tax-2,
Saraf Chambers, Mount Road, Sadar,
Nagpur 440 001. - Applicant in OA 101/2022
Smt. Rekha Sunil Nandanwar, Age 55 years, Occu: Service,
9
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
R/o 86 Jaivignaharta Colony, Near Fire Engg. College,
Katol Road, Nagpur 440 013, Mobile No.7588630392,
Email ID: [email protected].
Office Address - O/o Director of Income Tax (I & CI),
Aayakar Bhavan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 102/2022
Vinay Ambadas Lade, Age 51 years, Occu: Service,
Plot No.13, Riyaz Patel Layout, Behind Jaripatka Police Station,
Nara Road, Jaripatka, Nagpur 440 014, Mobile No.7588630373,
Email ID: [email protected],
Office Address - O/o Commissioner of Income Tax (TDS),
Aayakar Bhavan, Civil Lines,
Nagpur 440 001. - Applicant in OA 103/2022
Smt. Reena Nitin Manwatkar, Age : 45 years, Occu: Service,
R/o Plot No.52, Milind Nagar, Khamla, Nagpur 440 021.
Mail ID- [email protected], (M) 7588630346,
Office Address - O/o Pr. Commissioner of Income Tax-2,
Saraf Chambers, Mount Road Extn.,
Nagpur 440 001. - Applicant in OA 104/2022
Smt. Vaishali Narayan Umredkar, Age : 49 years, Occu: Service,
R/o 33, Lokniwara Housing Society, Adivasi Colony, Katol Road,
Nagpur 440 013, Mail ID: [email protected],
Mobile No.7588630350,
Office Address- O/o Commissioner of Income Tax (Audit),
Second Floor, Saraf Chambers, Mount Road Extension,
Nagpur. - Applicant in OA 105/2022
Ram Mahadeo Dhakate, Age: 56 years, Occu: Service,
R/o Quarter No.LA-10, MHADA Colony,
Behind MHADA Office, Near Gurudwara, Datala,
Chandrapur 440 024, Mail ID: [email protected],
Mobile No.7588630668,
Office Address- O/o Addl. Commissioner of Income Tax,
Railway Station Road, Jal Nagar Ward,
Chandrapur 442 401. - Applicant in OA 106/2022
10
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Miss Jyoti Ellamrao Kale, Age 48 years, Occu: Service,
R/o Annapurna Mata Mandir, Gaddigodam, Nagpur 440 001,
Mail ID: [email protected], (M) 7588630423,
Office Address- O/o Commissioner of Income Tax (Audit),
Saraf Chambers, Mount Road, Sadar,
Nagpur 440 001. - Applicant in OA 107/2022
Miss. Kirti N. Betalwar, Age 54 years, Occu: Service,
R/o Moti Chawl, Dhobi Pura, Opp. Vinod Kirana Store, Sadar,
Nagpur 440 001, Mobile No.7588630429,
Office Address- O/o Commissioner of Income Tax (TDS),
Aayakar Bhavan, Telangkhedi Road, Civil Lines,
Nagpur 440 001. - Applicant in OA 108/2022
Shishir Janardhan Wasu, Age 48 years,
Occ: Income Tax Officer, R/o State Bank of India, Pratap Nagar
Colony, (M) 9890486465, Email: [email protected].
Nagpur 440 022. - Applicant in OA 153/2022
Rajesh Kashinath Bhitkar, Age : 51 years, Occu: Service,
R/o Plot No.8, Corporation Colony, Gandhinagar, Nagpur 440 033.
Mail ID - [email protected], Mobile No.7588630377,
Office Address - O/o Pr. Commissioner of Income Tax (Central),
First Floor, Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur. - Applicant in OA 163/2022
Naresh Lahanuji Meshram, A/o 58 years,
Working as Income Tax Inspectors, R/o No.25, Shende Nagar,
Tekanaka, Nari Road, Nagpur 440 026, (M) 7588630417,
Email: [email protected]. - Applicant in OA 197/2022
Sanjay S/o Jagannath Ganvir, A/o 57 years,
Working as Stenographer Gr.I in Income Tax Department, Nagpur,
R/o Plot No.41, Gangavihar Colony, Middle Ring Road,
Nandanwan, Nagpur 440 030, (M) 7588630328,
Email: [email protected]. - Applicant in OA 198/2022
11
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Kundan S/o Liladhar Patil, a/o. 43 years,
working as Income Tax Inspector, R/o Plot No.30, Sai Nagar,
Zingabai Takli, Nagpur 440 030, (M) 7588630329,
Email: [email protected]. - Applicant in OA 199/2022
VERSUS
1. Union of India, Through Secretary to the Government of
India, Ministry of Finance, Department of Revenue,
North Block, New Delhi 110 001, Email: [email protected].
2. Chairman, Central Board Direct Taxes, Ministry of Finance,
North Block, New Delhi 110 001,
Email: [email protected].
3. Pr. Chief Commissioner of Income Tax, Aayakar Bhavan,
Civil Lines, Nagpur 440 001,
Email: [email protected].
- Respondents in OA 2078, 2069,
2070, 2088/2021, 88, 89, 90, 91, 92, 93,
94, 95, 96, 97, 98, 99, 100, 101, 102,
103, 104, 105, 106, 107, 108, 153/2022
4. Shyama Anant Vakil, Occupation - Private Secretary,
AF-4, Pranav Apartment, Vyankatesh Nagar, Khamla,
Nagpur 440 025.
5. Nikhil Chatterjee, Occupation - Income Tax Officer,
Kaumudi 45 Nelco Soc., Nelco Soc, Khamla Nagpur,
Nagpur, Nagpur 440 025.
6. Nilima R. Pathak, Occupation-Retired Sr.Private Secretary,
22 Kinkhdede Layout, Bharatnagar, Amravati Road,
Nagpur 440 001.
7. Pinki Roychoudhury, Occupation- Income Tax Inspector,
115, Shastri Layout, Khamla, Nagpur 440 025.
12
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
8. Jaya Mudliar, Occupation- Retired Sr. Private Secretary,
Through O/o Pr. Chief Commissioner of Income Tax,
Aayakar Bhawan, Civil Lines, Nagpur 440 001.
9. Sanjay Rahate, Occupation: Income Tax Inspector,
Plot No.34, Shriram Nagar, Near Uday Nagar Square,
Nagpur 440 034.
10. Sanjay S. Shrivas, Occupation- Income Tax Inspector,
35, Saket Nagar, Post Parwati Nagar, Nagpur,
Nagpur 400 027.
11. K. Laxmi Rao. Occupation- Private Secretary,
Plot No.98, Panchtara Housing Society, Manish Nagar,
Nagpur 440 037.
12. Rani Iyer, Occupation- Sr. Private Secretary,
3/B/5, Basera Apartments, RMS Colony, Behind Police Line
Takli, Nagpur.
13. Pooja N. Ashar, Occupation- Retired Sr. Private Secretary
MB-1/8, MIG 64, Hivri Layout, New Wardhaman Nagar,
Nagpur 440 008.
14. Uma Rajesh, Occupation- Income Tax Inspector,
36, State Bank Colony, Near Anant Nagar, Nagpur 440 013.
15. Nilesh Joshi, Occupation- Income Tax Inspector,
Plot No.76, Pannase Nagar, Ganesh Gruh Nirman Society,
Nagpur 440 022.
16. Samir Shrivastav, Occupation: Administrative Officer Gr.II
331 Sangam Building, Abhyankar Nagar, Nagpur 440 010.
17. Rashmi Nair, Occupation-Income Tax Inspector,
C-15, Phase II, Pramukh Vihar, Naroli Road, Silvassa
396230, Dadra and Nagar Haveli (UT).
13
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
18. Ravi Kadu, Occupation- Income Tax Inspector,
17, Adarsh Nagar, Lane No.1, Zingabai Takli Road,
Nagpur 440 030.
19. P.N.Kumbhalkar, Occupation- Retired Office
Superintendent, 24, Khirulal Wadi, Gadikhana,
Ward No.122, Nagpur 440 018.
20. Archana Bhusari, Occupation- Administrative Officer Gr.II
121 Mahatma Fule Nagar, Manewada Road,
Nagpur 440027.
21. Pravin Deshmukh, Occupation- Income Tax Inspector,
18 Manjidana Colony, Gittikhadan, Katol Road,
Nagpur 440 013.
22. N.H.T. Siddiqui, Occupation- Retired Administrative
Officer Gr.II, Plot No.1/A-2, Sufiyan House,
Near Masjid Jafer Nagar, Nagpur 440 013.
23. J.S.Raut, Occupation- Income Tax Officer,
54, Central Excise Colony, Wardha Road, Nagpur 440 015.
24. KP.Nair, Occupation- Retired Administrative Officer Gr.II
Bunglow No.80, Kamptee Cantonment,
Kamptee 440 001. - Private Respondents
in OA 88 & 163/2022
1. Union of India, through The Secretary, Revenue,
Ministry of Finance, Room No.407, 4th Floor, Block No.14,
CGO Complex, Lodhi Road, New Delhi 110 003,
Email: [email protected], Cell 01123092653.
2. Chairman, Central Board of Direct Taxes,
Ministry of Finance, North Block, CBDT,
New Delhi 110 001, Cell 01123092648,
Email: [email protected].
14
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
3. Principal Chief Commissioner of Income Tax, 1st Floor,
Aayakar Bhawan, Telangkhedi Road, Civil Lines,
Nagpur 440 001, Cell No.07122565654,
Email: [email protected].
- Respondents in OA 2067, 2103,
2104, 2112, 2113, 2114, 2115, 2116,
2117, 2145/2020; 729/2021; 197, 198,
199/2022
ADVOCATES :
Shri M.M.Sudame, learned counsel for the applicant in OA
Nos.2067, 2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145
of 2020; 2069, 2071, 2088/2021; 153/2022.
Shri Siddharth Kamble, learned counsel for the applicant in OA
Nos.88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102,
103, 104, 105, 106, 107, 108, 163 of 2022.
Ms. Bhagyashri V. Reddy, learned counsel for the applicant in OA
Nos.2078, 729 of 2021.
Ms. Sonali R. Bagde, learned proxy counsel for Shri
R.S.Khobragade, learned counsel for the applicant in OA Nos.197,
198, 199 of 2022.
Shri R.A.Gupte, learned counsel for the respondents in OA
No.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of
2020, 2078/2021.
Shri Bhaskar D. Pandit, learned counsel for the respondents Nos.1
to 3 in OA No.163/2022.
Shri Avdhesh Kesari, learned counsel for the respondents in OA
Nos.88, 89, 90, 91, 92, 93, 94, 95, 96, 101, 102, 104, 105, 106
of 2022.
15
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067,
2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98,
99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
Shri S.R.Charpe, learned counsel for the respondents in OA
Nos.97, 98, 99, 103, 107, 108, 197, 198, 199 of 2022.
Shri P.H.Khobragade, learned counsel for the respondents in OA
Nos.100 of 2022.
Shri G.N.Khanzode, learned counsel for the respondents in OA
Nos.2067, 2069, 2070, 2088, 729 of 2021.
Shri Narendra Kane, learned counsel for the private respondents in
OA No.88 & 163 of 2022.
Shri R.D.Damle, learned counsel for the respondents in OA
No.153/2022.
Order reserved on 20.06.2023
Order pronounced on 07.07.2023
ORDER
Per : Mrs. Harvinder Kaur Oberoi, Member (J)
This is a batch of 41 OAs that are being decided collectively under a common order, with OA No.2103/2020 considered as the lead case due to the involvement of similar facts and legal questions.
1a. MA No.2107/2020 in OA No.2116/2020, MA No.2108/2020 in OA No.2117/2020 and MA No.2136/2020 in OA No.2145/2020 filed by the applicants for Joint Petition is allowed as the applicants are similarly situated. 16 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 BRIEF HISTORY
2. The Tribunal has previously rendered a decision in Shyama Anant Vakil & Others Vs. UOI, M/o. Finance, Central Board of Direct Taxes, ND & other connected cases, OA No.2181/2013 decided on 30.11.2018. In that order, the following directions were passed:
"18. In the circumstances, the respondents are directed to review all the promotions granted based on reservations and by resort to the roster system from 15.11.1997 up to date and carry out the necessary amendments within a period of four months and grant seniority and pay fixation in accordance with the rules and in fairness to the applicants who have been deprived by the wrong and constitutionally invalid decision of the respondents."
Subsequently, the respondents accepted the order issued by this Tribunal without raising any objections or filing any appeals. They then proceeded to conduct a review of the previous Departmental Promotion Committees (DPCs) in accordance with the establishment and maintenance of the post-based roster. The following actions were undertaken by the officials :-
The respondents issued order No.35/2010 dated 22.04.2020 by which four officers working as Office Superintendents (OS) and one Senior Tax Assistant (Sr. TA) were reverted to the 17 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 post of Tax Assistant as per List 'A', 5 Income Tax Inspectors (ITIs) and 27 Office Superintendents were reverted to the cadre of Lower Division Clerk (LDC), one Administrative Officer (AO) Grade III and one Tax Assistant (TA) were reverted to the cadre of Lower Division Clerk (LDC). The respondents have mentioned in the order that the impugned order is subject to the instructions/guidelines of DoPT that may be communicated by the CBDT and also mentioned that the order is subject to the instructions that may be issued by the CBDT/DoPT after the final decision of the Hon'ble Supreme Court of India in SLP No.30621/2011 in the case of Jarnail Singh and others Vs. Lakshmi Narain Gupta & Others. It will be relevant to reproduce the relevant part of the impugned order:-
"2. Following the directions of Hon'ble CAT the Review DPCs held on 18/3/2020 & 19/3/2020 have reviewed all the DPCs/Review DPCs held since 15-11- 1997 to 31-12-2018. Further, Regular DPCs for the Vacancy Year - 2020 have also been conducted on 18th & 19th March, 2020. Based on the recommendations of the Review DPC & Regular DPC held on 18/3/2020 & 19/3/2020, the following officials are reverted to the cadre of Tax Assistant with immediate effect.18
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 List A Sr. Name & present Cadre Category No. of the officials (1) Shri/Smt. (3) (2) 1 A. S WELEKAR, OS ST 2 G G TOPRE, OS ST 3 W R DHAKATE, OS ST 4 G B DHAGE, SR. TA ST 5 C K NIKHADE, OS ST List B Sr. Name & present Cadre Category No. of the officials (1) Shri/Smt. (3) (2) 1 M.T. BOKE, AO GR, ST III 2 M.R. BARAPATRE, ST ITI 3 H.R. TEMBHEKAR, ST ITI 4 SUNIL V. ST PAUNIKAR, ITI 5 S.G. MAHAJAN, ITI ST 6 JYOTI KALE, ITI ST 7 P.A. SONPAROTE, ST OS 8 SURESH M. DALAL, ST OS 9 VD. NANDANWAR, ST OS 10 J.G. PARATE, OS ST 11 R.M. CHOUDHARI, ST 19 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 OS 12 D.D. BOKADE, OS ST 13 S.U. MATAGHARE, ST OS 14 S.W. BAWNE, OS ST 15 K.N. BETALWAR, OS ST 16 K.J. KUMBHARE, OS ST 17 B.D. BINEKAR, OS ST 18 NITIN BHISIKAR, OS ST 19 REKHA ST NANDANWAR, OS 20 H.P. DHAPODKAR, ST OS 21 R.M. SELUKAR, OS ST 23 K.N. ST WADGAONKAR, OS 24 H.N. RAO, OS ST 25 R.J. MASRAM, O.R. ST KUMBHARE, OSS 26 V.C. LIMJE, OS ST 27 T.T. WADIGHARE, ST OS 28 B.Y. KHAPEKAR, OS ST 29 D.S. CHAMATE, OS ST 30 NARESH R. ST NINAWE, OS 31 SHYAM D. ST AMBOLIKAR, OS 32 OMPRAKASH R. ST SONKUSARE, OS 33 A.Y. PARATE, OS ST 34 RANJANA ST KHAPEKAR, TA 20 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
3. As per the minutes of DPC, the officials mentioned in List B are to be reverted to the cadre of Lower Division Clerk (LDC). However, in the cadre of LDC, the sanctioned strength is only 5. As such it is not possible to place them in the said cadre. The immediate next higher cadre where vacancies are available is the cadre of Tax Assistant. Since in this cadre of Tax Assistant, no vacancies are available for candidates belonging to ST category and since all the officials mentioned in List B belong to ST category, they shall be placed en bloc below the last candidate in TA cadre in the seniority list as on date, and shall be placed in the regular roster as and when vacancy in ST category arises in the roster. Their inter-se Seniority will continue as mentioned in List B above.
4. This order is made in the light of the DoP&T's OM dated 30.09.2016 and 15.06.2018.
5. This order is provisional and is subject to any review DPC taking place for nay contingency like change in number of vacancies, fixation of seniority, change in recruitment rules, change in ineligibiliy of officials of any grade, Correction in roster etc. and direction of any Court/CBDT/DoPT/Directorate of HRD and specific directions of CBDT with reference to this order etc.
6. This order is subject to implementation of any instructions/guidelines of DOP&T that may be communicated by CBDT as informed by their OM bearing F.No A-35015/26/2018-Ad. VI dated 20th February 2020, in view of which the directions of CBDT contained in letter bearing F No A-
35015/26/2018-Ad. VI dated 27th May 2019 are not implemented while effecting these promotions. 21 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
7. This order is subject to the instructions that may be issued by CBDT/DoP&T after the final decision of The Hon'ble Supreme Court of India in SLP no. 30621/2011 in the case of Jarnail Singh & others Vs. LachhmiNarain Gupta & others.
8. This order is also subject to the instructions that ma be issued by CBDT/DoP&T after the final outcome of various decisions pending in the Tribunals/ Courts of law.
9. This order is further subject to directions/clarifications, which are sought from CBDT with reference to directions contained in letter bearing F. No C-18011/04/2019-Ad. VII dated 20th June 2019.
10. On their reversion these officials are posted in the same place and under the same controlling officer under whom they are presently posted.
11. Hindi version of this order will follow."
3. During the course of the exercise carried out by the respondents, the applicants who were not originally party involved in OA No.2181/2013 and the connected cases submitted representations through their Association. However, these representations were rejected through an order dated 22.06.2020. Additionally, the official respondents issued Order No. 35 of 2020 on 22.04.2020, which directed reversion of the applicants holding various positions to the cadre of Tax Assistant, a Group 'C' Post. This reversion order was purportedly issued to comply with or implement the order in OA No. 2181/2013. The observations of 22 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 this Court regarding the order issued on 22.04.2020 are as follows:-
(i) The officers/officials who have been demoted because of above implementation order were not party respondents in OA No.2181/2013.
(ii) This Tribunal has never directed the respondents to demote the applicants by reverting them to their initial position.
(iii) This Tribunal had directed to review the promotions made on reservation basis, however respondents have reviewed and demoted even those officers who had been promoted on own merit.
(iv) This order of 22.04.2020 was challenged by the present applicants before the Hon'ble High Court of Judicature at Bombay, Nagpur Bench, Nagpur in Writ Petition No.2002/2020 and the following observations were made by the Hon'ble High Court:-
"13. Before considering the individual case of the respective petitioners challenging their reversion and legality and correctness of the impugned order dated 30 November 2018 passed by the Tribunal, we will first deal with the preliminary objection as regards availability of alternate remedy.
14. There is no dispute that the order passed by the Tribunal dated 30 November 2018 was passed without hearing the Petitioners. It is further clear from the order that though the applicants before the Tribunal raised their individual grievance, the 23 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 Tribunal without considering the fact that the employees who would cause prejudice if review of all promotions will be granted, allowed the Original Applications filed by certain employees, with direction to review all the promotions from 15 November 1997 upto the date of order. Consequently, many employees like Petitioners who were not heard or who were not party to the proceeding before the Tribunal were reverted.
15. In the said backdrop to consider the challenge raised to the reversion of the petitioners numerous factors will have to be considered namely date of appointment, whether the appointment is made in open or reserved category, whether the seniority is rightly considered, whether the subsequent promotion were granted as per the prevailing rules and Office Memorandum etc., which the Tribunal can be gone into the same, being specially constituted to decide such matters.
16. We have also noted that any finding relating to correctness of the order dated 31 December 2018 passed by the Tribunal may cause prejudice to many employees who are not before us, more particularly those employees who have already been promoted in view of implementation of directions issued by the learned Tribunal vide order dated 30 November 2018.
17. In the peculiar facts of the present case to subserve the cause of justice, the only appropriate mode in the present case would be to allow the Petitioners to approach to the Tribunal questioning their respective reversions on the grounds available to them under the law. Hence, we pass the following order.
ORDER 24 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 i. The Writ Petitions are partly allowed. ii. The Petitioners are permitted to file Original Application before the Central Administrative Tribunal, questioning their individual reversions. iii. The Central Administrative Tribunal shall decide all such Original Applications, if so filed, de novo within a period of one year from the date of this judgment.
iv. It is made clear that the Central Administrative Tribunal shall consider the findings given in its order dated 30 November 2018 as prima facie findings.
v. All contentions of the parties are kept open. vi. No order as to costs."
4. In the above conspectus, the present applicants have approached this Tribunal seeking the following prayers:-
"(i) call for the record of the respondents, concerning the matter;
(ii) admit the application,
(iii) quash and set aside the impugned Reversion Order No.35 dated 22.04.2020 (Annex.A-1) and the impugned rejection order dated 22.06.2020 (Annex.A-2), both issued by the respondent No.3 Nagpur Office, by declaring that the same are issued not in accordance with law;
(iv) reinstate the applicant in his original post of Income Tax Inspector, which he held before issue of the impugned Reversion Order dated 22.04.2020 (Annex A-
1) with all its consequential benefits, pay scales etc. by creating supernumery posts as per law declared by the Hon'ble Apex Court in its judgments dated 11.02.1986 in the matter of Narender Chaha Vs. Union of India as reported in 1986-AIR (SC)-638 (Annex.A-13) which followed by its judgment dated 11-12-1987 in the matter 25 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 of Karan Singh Vs. Union of India as reported in 1988(1) JT (Annex.A-14);
(v) grant Interim Relief as prayed for in Para 9 below;
(vi) grant any other relief which this Hon'ble Court deems it in the facts and circumstances of the case; and
(vii) saddle the cost of this application on the Respondents.
5. Brief facts of the applicant in OA No.2103/2020 are that the applicant was appointed as Upper Division Clerk (UDC) on 13.12.1999 under seniority-cum-fitness basis vide order dated 17.11.1999. Thereafter, he was appointed as Tax Assistant (TA) on 13.08.2001 on restructuring/re-designation of the post of Upper Division Clerk (UDC) to the post of TA. He was promoted to the post of Senior Tax Assistant (Sr. TA) on 29.03.2005 under seniority-cum-fitness basis. Later on, he was promoted as Office Superintendent (OS) on 16.03.2012 under seniority-cum-fitness basis. Thereafter, he was promoted to the post of Income Tax Inspector (ITI) on 23.05.2016 under seniority-cum-fitness basis. 5.1 In the year 2013, some employees of the respondents' department belonging to the General Category approached this Tribunal with OA No.2181/2013 with other connected OAs for 26 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 their dispute in promotions/seniorities. Respondent No.3 updated seniority list of all the cadres on 12.08.2015 showing the seniority position as on 31.07.2015 in which the applicant has been placed at serial No.13 in the cadre of Office Superintendent (Annexure A-9). Thereafter, the respondents published draft seniority list on 17.04.2018 showing the seniority of ITIs as on 31.03.2018 (Annexure A-10) in which the applicant's name was shown at serial No.186 under ST category. Thereafter, the respondent No.3 published notice on 09.05.2019 for preparation of rosters showing position as on 02.07.1997 in respect of all the posts/categories (Annexure A-11), in which the applicant's name has been shown in the category of Lower Division Clerk (LDC) at serial No.74 (initial roster point SC 11). This exercise is claimed to have been done in purported implementation of Tribunal's order dated 30.11.2018 in OA No.2181/2013.
5.2 The respondents have issued the impugned order dated 22.04.2020 by which the applicant has been reverted from the position of ITI to the post of TA. Thus, he has been reduced three ranks below from his present grade. The applicant approached the 27 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 respondent No.3 with his representation (Annex A-4) to consider his representation and to reinstate him on his original post of ITI, but up till date the respondent No.3 kept his representation pending and has not decided the same.
5.3 It has been submitted that the reversions have been made on the basis of recommendations of review DPCs held on 18.03.2020 and 19.03.2020. Although, the Tribunal did not issue any such order in its judgment dated 30.11.2018 to revert or to downgrade and reduce the applicant from his present post of ITI three grade below to the post of Tax Assistant (TA) and to issue such penal order, nor any inference whatsoever can be drawn that any such direction was given by the Tribunal.
5.4 It has been submitted that before issuing the said impugned reversion order, no prior notice on reversion to downgrade/reduce the applicant by three grades from the present post of ITI was issued to him so as to give him reasonable opportunity of being heard to defend/represent against such inaction of reversion. 28 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 5.5 It is submitted that the impugned orders ibid being erroneous, illegal, not in accordance with the law, punitive in nature, violative of Article 14, 16, 311(2) of the Constitution of India, against the principles of service jurisprudence as also against the guidelines given by the Hon'ble Supreme Court in its judgment dated 11.02.1986 in the case of Narender Chadha Vs. Union of India, 1986 AIR (SC) 638 which has been followed in the later judgment dated 11.12.1987 in the case of Karan Singh Vs. Union of India as reported in 1988 (1) JT 1 and in subsequent judgment dated 16.01.1991 in the case of Babu Lal Vs. State of Haryana as reported in 1991 (AIR) SC 1310 against issue of such penal orders.
5.6 It has been submitted that in passing the impugned order, the respondents have totally ignored the OM No.36028/17/2001-Estt. (Res.) dated 11.07.2002 issued by the Ministry of Personnel Public Grievances and Pension, DoPT which was binding on the respondents.
29OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 5.7 It has been further submitted that in para 7 of the impugned order, the respondents have stated that this order is subject to the instructions that may be issued by the CBDT/DoP&T after the final decision of the Hon'ble Supreme Court of India in SLP No.30621/2011 in the case of Jarnail Singh & Others Vs. Lachhmi Narain Gupta & Others. However, the Constitution Bench of the Hon'ble Supreme Court has already decided the above case on 28.01.2022 but the respondents have not taken any action.
6. On notice, the Respondents have filed counter affidavit and have resisted the claim of the applicant mainly on the ground that the impugned order revising the seniority and resultant reversion was passed on the directions of this Tribunal vide order dated 30.11.2018 in OA No.2181/2013 and other related cases. 6.1 It has been submitted that the order of the Tribunal has become final and respondents have only followed the directions given by the Tribunal in the case of Shyama Anant Vakil & Others Vs. UOI, M/o. Finance, Central Board of Direct Taxes, 30 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 ND & other connected cases, OA No.2181/2013 decided on 30.11.2018.
6.2 It has been submitted that the seniority of the applicant and others was revised by following the post-based roster system and based on the revised seniority, the employees who were earlier granted promotions based on the seniority in which post-based roster system was not followed have been withdrawn and hence, they have been reverted.
6.3 It has been stated that the submission of the applicant that he was not issued any show cause notice before reverting him is not correct as the department prepared the initial roster as on 02.07.1997 and published the same vide notice dated 09.05.2019 which was circulated to all the officers in the Principal Chief Commissioner of Income Tax, Nagpur Region and also placed on the notice boards of the department inviting applications, if any. However, the applicant chose not to submit any objections. 6.4 It has been submitted that other 24 applicants and their Association have submitted the objections which were disposed of. 31 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 It has been further submitted that the contention of the applicant that he was promoted on various occasions on the basis of selection cum seniority basis is incorrect as the applicant was promoted on the basis of his seniority in the specific reserved category to which the applicant belongs and no promotion was given on the basis of selection.
7. In the rejoinder to the reply filed by the respondents, the learned counsel for the applicant has reiterated his earlier submissions. It has been contended that the reply given by the respondents is misleading and is far from the truth. Contentions made by applicant in OA are reiterated.
7.1 It has been submitted that the promotions granted to the applicant and others as per the promotion orders at Annexure A-8 (pages 102 and 108) are the regular promotions, not adhoc nor conditional and, therefore, cannot be withdrawn. 7.2 It has been submitted that in view of the above facts, the impugned reversion order issued by the respondents' is against the judgment of this Tribunal in which there is no directions of 32 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 reversion of the applicant to be done by the Review DPC. Rahter the direction was to review only those promotions made on reservation basis, whereas respondents have reviewed even those promotions made by way of selection.
7.3 It has been further submitted that notice dated 09.05.2019 issued by the respondents' department, in which the respondents' stated that the same has been issued in pursuance of this Tribunal's order dated 30.11.2018 in OA No.2181/2013, in which the office prepared rosters for all cadres as on 02.07.1997 as per Annexures annexed therewith and further stated that any representation in that regard be forwarded through proper channel by 16.05.2019. It is stated by the applicant, that his position as on 02.07.1997 in the said roster in his initial cadre under which he was selected/appointed and posted as LDC is shown at serial No.74 at Annexure A-11 (Page No.141) under initial roster SC - 11. The said notice and its annexures show only the position of the applicant in his posted/transferred cadre of LDC at Nagpur office as on 02.07.1997 and nothing to do with his present reversion/reduction in three ranks from the post of ITI to the post 33 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 of LDC. It has been submitted that in the said notice and its Annexures, there is no mention that the applicant was going to be reverted/reduced in three ranks from the post of ITI to the post of LDC. Thus, the contention of the respondents' department that they disposed of all the 24 representations including one submitted by the All India Income Tax SC/ST Employees Welfare Federation, Nagpur and thus reasonable opportunities were given to the employees before their reversions to represent is totally misleading and far from the truth and on this count alone, the impugned reversion order dated 22.04.2020 is liable to be quashed and set aside with heavy cost.
7.4 It has been submitted that the applicant has filed on record at Annexure A-6 copies of the appointment orders at page Nos.68 - 69 and his transfer orders at Annexure A-7 page Nos.70-71, in which there is no mention of Scheduled Tribe. Thus, the contention raised by the respondents is misleading and far from the truth. It has been further submitted that the appointment orders filed on record at Annexure A-6 (Pages 68-69) do not show Scheduled Tribe and in each and every DPCs when the promotions are 34 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 granted, atleast 3 to 5 years confidential reports/APARs are reviewed and taken into consideration by the DPCs with bench mark fixed and the employees who come up the required bench marks and fit only those are selected for promotions which is with seniority-cum selection or seniority-cum fitness. In view of this, contention raised by the respondents' department that no promotions are given on the basis of the selection to the applicant is totally misleading and cannot be relied. 7.5 It has been submitted that rules of review DPCs do not allow the respondents' department to issue reversion orders of employees that too reducing their post three ranks lower than the present rank nor such orders/directions have been given by this Tribunal in the order dated 30.11.2013 and no such eventualities about mass reversions reducing the applicant by 3 ranks of the permanent employees continuously holding regular promotions years together for the last more than10 to 15 years was shown in their reply by the respondents' department before this Tribunal in the allegation in respect of OA No.2181/2013. Had such eventuality of reversions of employees consequent on recasting and preparing the post-based 35 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 rosters from the year 1997 till date was expressed before this Tribunal by the respondents' department at the stage of deciding the matter in OA No.2181/2013, either this Tribunal or any of the concerned respondents including the private parties/respondents would have made objections or accepted provided the reversions must have been in accordance with law without affecting the service career of any of the employees and by creating supernumerary posts as per the law declared by the Hon'ble Supreme Court in judgment dated 11.02.1986 in the case of Narender Chadha Vs. Union of India (supra) followed in the judgment dated 11.12.1987 in the case of Karan Singh Vs. Union of India and mass reversions of the employees including the applicant would not have been punitive. But to avoid creation of supernumerary posts, the respondents' department deliberately with malafide intention suppressed/not disclosed the points of apprehension of reversions of the employees in their statement before the Tribunal in OA No.2181/2013. In view of the above facts, the reversion of the applicant done in the impugned order is 36 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 liable to be quashed and set aside with heavy examplary cost in the interest of justice.
7.6 It has been submitted that the Hon'ble Supreme Court in the cases of Narender Chadha Vs. Union of India (supra) and Karan Singh Vs. Union of India have issued guidelines that in a situation where there are review DPCs and apprehension of reversions of any employees who have held promotions for longer years, they may not be reverted and if such a case arises then supernumerary post for such employees be created to accommodate them and further promotions also be continued.
8. In the matter of Karan Singh Vs. Union of India as reported in 1988(1) JT-1, the Hon'ble Apex Court gave their observations as quoted below:-
"We are, however, asked to give a direction that upon the refixation of seniority in accordance with the direction of the Tribunal referred to above, consequential benefit should be available to the appellant. Counsel appearing for the respondents suggest that in calling upon the Union of India to give effect regarding conferment of consequential benefits, we should indicate that if as a result of the preparation of seniority list in accordance with the decision and the 37 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 review of the promotions which would follow as a consequence, promotes in the higher grades are likely to be reverted, such officers may not be reverted and should continue in the higher posts by creating supernumerary posts to the extent as may be necessary. Such a direction appears to have been given by this Court in a similar situation in Narinder Chadha & Ors. Vs. Union of India & Ors., 1986 (1) SCR 211. We suggest to government that while complying with the direction for extending the consequential benefits to the appellant upon re-drawing of the seniority list, it should keep this principle in view and give effect to our order."
In view of the above, it is clear that although, the judgments ibid of the Hon'ble Apex Court are very much relevant in the present case, the respondent department misled this Hon'ble Tribunal that the same have no similarities, although the judgments ibid discussed about eventualities of reversions in recasting seniorities. Thus, it is crystal clear that the respondent department failed to follow the principles/guidelines and law declared by the Hon'ble Apex Court in its judgments ibid while issuing the impugned Reversion Order No.35 dated 22.04.2020 (Annex.A.1) under which the applicant has been reduced to three ranks below his present post of Inspector and on this count alone, the instant OA filed by this applicant is liable to be allowed by quashing and setting aside the impugned 38 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 reversion order dated 22.04.2020 (Annexure A-1) with heavy exemplary cost.
Our Analysis
9. We have heard the counsels for both sides at length and gone through the pleadings and documents annexed to the OAs as well as written notes of arguments filed by both the parties.
10. In the case of R.K. Sabharval Vs. State of India, 1995 AIR 1371, the Hon'ble Apex Court has noted in para 5 of the judgment as under :-
"When a percentage of reservation is fixed in respect of a particular cadre and the roster indicates the reserve points, it has to be taken that the posts shown at the reserve points are to be filled from amongst the members of reserve categories and the candidates belonging to the general category are not entitled to be considered for the reserve posts. On the other hand the reserve category candidates can compete for the non- reserve posts and in the event of their appointment to the said posts their number cannot be added and taken into consideration for working out the percentage of reservation. Article 16(4) of the Constitution of India permits the State Government to make any provision for the reservation of appointments or posts in favour of any backward class of citizen which, in the opinion of the State is not adequately represented in the Services under the State. It is, therefore, incumbent on the State 39 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 Government to reach a conclusion that the backward class/classes for which the reservation is made is not adequately represented in the State Services. While doing so the State Government may take the total population of a particular backward class and its representation in the State Services. When the State Government after doing the necessary exercise makes the reservation and provides the extent of percentage of posts to be reserved for the said backward class then the percentage has to be followed strictly. The prescribed percentage cannot be varied or changed simply because some of the members of the backward class have already been appointed/promoted against the general seats. As mentioned above the roster point which is reserved for a backward class has to be filled by way of appointment/promotion of the member of the said class. No general category candidate can be appointed against a slot in the roster which is reserved for the backward class. The fact that considerable number of members of a backward class have been appointed/promoted against general seats in the State Services may be a relevant factor for the State Government to review the question of continuing reservation for the said class but so long as the instructions/ Rules providing certain percentage of reservations for the backward classes are operative the same have to be followed. Despite any number of appointment/promotees belonging to the backward classes against the general category posts the given percentage has to be provided in addition. We, therefore, see no force in the first contention raised by the learned counsel and reject the same.
11. Thereafter, Government of India, Ministry of Personnel, Public Grievances and Pensions, Department of Personnel and Training, New Delhi issued OM No.36028/17/2001-Estt.(Res.) 40 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 dated 11.07.2002 reiterating that the SC/ST candidates appointed by promotion on their own merit and will not be adjusted against the reserved points of the reservation roster. They will be adjusted on unreserved posts. It further states that if an unreserved vacancy arises in a cadre and there is any SC/ST candidate within the normal zone of consideration in the feeder grade, such SC/ST candidate cannot be denied promotion on the plea that the post is not reserved. Such a candidate will be considered for promotion alongwith other candidates treating him as if he belongs to general category. In case he is selected, he will be appointed to the post and will be adjusted against the unreserved point. It further says that SC/ST candidates appointed on their own merit (by direct recruitment or promotion) and adjusted against unreserved points will retain their status of SC/ST and will be eligible to get benefit of reservation in future/further promotions, if any. It was also clarified that 50% limit on reservation will be computed by excluding such reserved category candidates who are appointed/promoted on their own merit. For ready reference, the relevant portion of above stated OM is reproduced here as under:- 41
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 "OFFICE MEMORANDUM Subject: Reservation in promotion - Treatment of SC/ST candidates promoted on their own merit. ................
"(i) The SC/ST candidates appointed by promotion on their own merit and not owing to reservation or relaxation of qualifications will not be adjusted against the reserved points of the reservation roster. They will be adjusted against unreserved points.
(ii) If an unreserved vacancy arises in a cadre and there is any SC/ST candidate within the normal zone of consideration in the feeder grade, such SC/ST candidate cannot be denied promotion on the plea that the post is not reserved. Such a candidate will be considered for promotion alongwith other candidates treating him as if he belongs to general category. In case he is selected, he will be appointed to the post and will be adjusted against the unreserved point.
(iii) SC/ST candidates appointed on their own merit (by direct recruitment or promotion) and adjusted against unreserved points will retain their status of SC/ST ad will be eligible to get benefit of reservation in future/further promotions, if any.
(iv) 50% limit on reservation will be computed by excluding such reserved category candidates who are appointed/promoted on their own merit".
We find that the above OM dated 11.07.2002 has not been considered by respondents' department while issuing the impugned order for reversion of the applicants who were promoted 42 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 even on their own merit. Following is the list of the applicants who had been promoted thrice and even more times from their initial appointment and were reverted to two-three positions below on 22.04.2020.
Sl. O.A. No. Applicant Name Date of initial
No Appointment/Next/Next to
Next/Last
1 2104/2020 H.R.Tembherkar 04.01.1999-UDC
13.01.2001-TA
28.03.2005-STA
10.03.2010-OS
05.06.2014-ITI
22.04.2020-TA
2 2067/2021 R.M.Kohad 25.08.1994-UDC
28.03.2005-STA
10.03.2010-OS
22.12.2010-ITI
08.02.2017-ITO
22.04.2020-ITI
3 2112/2020 A.Y.Parate 02.02.1992-LDC
04.01.1999-UDC
13.08.2001--TA
28.03.2002-STA
23.05.2016-OS
22.04.2020-TA
4 2113/2020 S.G.Mahajan 13.12.1999-UDC
13.01.2001-TA
29.03.2005-STA
16.03.2012-OS
23.05.2016-ITI
22.04.2020-TA
5 2114/2020 N.H.Bhisikar 22.07.1992-LDC
43
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 12.09.2003-TA 22.09.2006-STA 23.05.2016-OS 22.04.2020-TA 6 2115/2020 J.K.Kumbhare 01.04.1991-LDC 09.01.2002-TA 02.03.2006-STA 23.05.2016-OS 22.04.2020-TA 7 2117/2020 B.D.Binekar 23.01.1991-clerk 13.08.2001-TA 04.07.2006-STA 23.05.2016-OS 22.04.2020-TA T.T.Wadighare 11.09.1989-CLERK 10.01.2002-TA 30.03.2009-STA 25.05.2016-OS 22.04.2020-TA B.Y.Khapekar 18.03.1991-CLERK 17.10.2001-TA 30.03.2009-STA 23.05.2016-OS 22.04.2020-TA 8 89/2022 Smt. 18.03.1994-Steno-III S.Vedprakash 22.03.2002-Steno_II 31.12.2007-Steno-I 26.08.2016-PS 22.04.2020-Steno-I 9 90/2022 G.C.Tirpude 31.01.1997-Night Watchman 2005-TA 2009-STA 23.05.2016-OS 31.03.2018-ITI 44 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 22.04.2020-STA 10 91/2022 Smt. J.M.Nikose 14.09.1989-LDC 17.11.1999-UDC 13.08.2001-TA 23.03.2005-STS 16.03.2012-OS 23.05.2016-AO-III 22.04.2020-OS 11 92/2022 G.B.Dhage 01.02.1988-LDC 22.03.2002-TA 08.11.2002-STA 22.04.2020-TA 12 93/2022 J.N.Dhargave 05.03.1990-Steno-III 31.07.2001-Steno-II 24.09.2007-Steno-I 26.08.2016-PS 22.04.2020-Steno-I 13 94/2022 H.K.P.Dhporkar 25.09.1988-LDC 2002-TA 2007-STA 23.05.2016-OS 22.04.2020-LDC 14 96/2022 V.K.Nandanwar 03.12.1992-LDC 1999-UDC 2001-TA 2005-STA 30.04.2012-OS 22.04.2020-LDC 15 98/2022 Smt. 11.12.1995-LDC D.M.Rahate 2002-TA 2007-STA 23.05.2016-OS 21.07.2017-ITI 22.04.2020-STA 16 99/2022 Smt. 26.10.1982-LDC 45 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 P.K.Gaikwad 05.11.2004-TA 03.01.2007-STA 23.05.2016-OS 04.01.2018-ITI 22.04.2020-STA 17 101/2022 T.G.Parate 17.08.1992-LDC 1999-UDC 2001-TA 2005-STA 23.05.2016-OS 22.04.2020-LDC 18 102/2022 Smt. 25/01/1993-LDC R.S.Nandanwar 2001-TA 2006-STA 23.05.2016-OS 22.04.2020-LDC 19 103/2022 V.A.Lade 15.05.1989-LDC 30.01.1997-UDC 13.08.2001-TA 01.05.2003-STA 11.02.2014-OS 21.07.2017-AO-III 22.04.2020-OS 20 105/2022 Smt. 15.01.1997-Steno-III V.N.Umredkar 05.03.2013-Steno-I 26.08.2016-PS 22.04.2020-Steno-I 21 106/022 R.M.Dhakate 20.09.1991-Night Watchman 31.07.2003-Peon 08.11.2005-TA 26.08.2016-STA 22.04.2020-MTS 22 107/2022 Miss. J.E.Kale 15.11.1995-LDC 2001-TA 46 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 2007-STA 2016-OS 26.08.2016-ITI 22.04.2020-LDC 23 108/2022 Ms. 18.12.1992-LDC K.N.Betalwar 08.10.2001-TA 04.01.2006-STA 23.05.2016-OS 22.04.2020-LDC 24 2069/2021 Prashant 30.11.1989-UDC Dharkar 03.08.2001-STA 08.11.2005-OS 06.06.2008-ITI 2016-2017-ITO 22.04.2020-ITI 25 2070/2021 S. Meshram 30.11.1989-UDC 19.09.2001--STA 07.02.2006-OS 06.06.2008-ITI 01.11.2016-ITO 22.04.2020-ITI 26 198/2022 S.J.Ganvir 10.04.1995-Steno-III 22.02.2011-Steno-II 05.03.2023-Steno-I 23.05.2016-ITI 22.04.2020-Steno-I
12. Income tax is one such peculiar department where the RR's require the employee in the feeder cadre to clear the departmental examination before he can be considered for promotion from one cadre to another.
47OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
13. Applicants have been initially appointed on reservation basis in their category but they were promoted on their own merit as they could qualify the departmental examinations held by the respondents themselves at every level. However, respondents while preparing the post-based roster have reverted even those who were promoted on merit and were to be adjusted against vacancy (of any category) as per their merit position and not on reservation basis alone. Applicants relied upon the statement of marks of the departmental examination held by respondents for the post of ITI, the same was filed by them in OA 163/2022. The same is not denied by respondents, however the same is not being reproduced herein for the sake of brevity. Following is the list of the officers selected on merit.
Sr. OA No. Name of Examination Remarks
No Original passed with
Applicants General Standard
Annexed as & its
page No.
1 98 of 2022 Deepshikha M. A-3/36-44 As per notification
Rahate issued by Directorate
of Income Tax in 2009
on behalf of CBDT,
New Delhi for the
cadre of ITI.
Accordingly, I was
eligible in own merit
48
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 for Income Tax Inspector. (Marksheet Enclosed) 2 91 of 2022 Jayshree A-2/32-34 Ministerial Staff Nikose Examination passed with general standard and Promoted as Sr. TA on "Own Merit" to UR Roaster Point.
3 107 of Jyoti Kale A-2/34-37 Ministerial Staff
2022 Examination with
general standard and
Promoted as Sr. T.A.
on "Own Merit" to
UR Roaster Point.
4 96 of 2022 Vilas A-2/29-33 Ministerial Staff
Nandanwar Examination with
general standard and
Promoted as Sr. TA on
"Own Merit" to UR
Roaster Point
SC/ST EMPLOYEES PROMOTED TO UR ROSTER POINT AS PER ''OWN MERIT" REVERTED BY REVIEW DPC AS PER SHYAMA ANANT CASE 30.11.2018 SENIORITY SUBJECT TO FITNESS (RAUV Recommended Against Unreserved vacancies) Sr. OA No. Annexure Name of Remarks No and Page Original No. Applicants 1 94/2022 A-4/42-45 H.P. Dhapodkar Promoted as Office Superintendent as RAUV in the year 2016 reverted to the LDC cadre 2 97/2022 A-4/40-43 Varsha Naik Promoted as Office Superintendent as RAUV in the year 2016 reverted to the Sr. TA cadre 49 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 3 98/2020 A-4/45-48 Deepshikha Promoted as Office Rahate Superintendent as RAUV in the year 2016 reverted to the Sr. T.A. Cadre 4 99/2022 A-4/39-42 Pradnya Promoted as Office Gaikwad Superintendent as RAUV in the year 2016 reverted to the Sr. TA cadre 5 101/2022 A-4/45-50 J.G. Parate Promoted as Office Superintendent as RAUV in the year 2016 and reverted to the LDC cadre 6 102/2022 A-4/38-41 Rekha Promoted as Office Nandanwar Superintendent as RAUV in the year 2016 reverted to the LDC cadre 7 108/2022 A-4/40-43 K.N. Betalwar Promoted as Office Superintendent as RAUV in the year 2016 reverted to the LDC cadre
14. Applicants have also referred to office order dated 23.05.2016 wherein the following list has been provided and it records as under:-
Sr. Name and designation of Category Remarks No the officer/official 1 2 3 4 1 Shri P.N. Moundekar(Sr. ST RAUV TA) 2 Shri P.K. Barapatre (Sr. ST RAUV TA) 3 Shri D.R. Nipane (Sr. TA) ST RAUV 4 Shri P.K. Mohod (Sr. TA) ST RAUV 50 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 5 Smt A.D. Parate (Sr. TA) ST RAUV 6 Smt Veena Dekate (Sr. TA) ST RAUV 7 Shri G.G. Topre (Sr. TA) ST RAUV 8 Shri A.Y. Parate (Sr. TA) ST RAUV 9 Shri Narendra Raikwar (Sr. ST RAUV TA) 10 Shri J.G. Parate (Sr. TA) ST RAUV 11 Shri R.M. Choudhary (Sr. ST RAUV TA) 12 Shri G.B. Dhage (Sr. TA) ST RAUV 13 Shri D.D. Bokade (Sr. TA) ST RAUV 14 Shri C.K. Nikhade (Sr. TA) ST RAUV 15 Smt P.K. Gaikwad (Sr. TA) SC RAUV 16 Shri S.U. Mataghare (Sr. ST RAUV TA 17 Shri S.W. Bawane (Sr. TA) ST RAUV 18 Ku. K.N. Betalwar (Sr. TA) ST RAUV 19 Shri K.J. Kumbhare (Sr. ST RAUV TA) 20 Shri B.D. Binekar (Sr. TA) ST RAUV 21 Shri Nitin Bhisikar (Sr. TA) ST RAUV 22 Smt Rekha Nandanwar (Sr. ST RAUV TA) 23 Shri Raju Motghare (Sr. SC RAUV TA) 24 Smt Deepshikha Reahate SC RAUV (Sr. TA) 25 Shri Satish R. Damle (Sr. SC RAUV TA) 26 Shri Sharad R. Neware (Sr. ST RAUV 51 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 TA) 27 Shri W.R. Dhakate (Sr. TA) ST RAUV 28 Shri Sanjay Karosia (Sr. SC RAUV TA) 29 Shri H.P. Dhapodkar (Sr. ST RAUV TA) 30 Shri R.M. Selukar (Sr. TA) ST RAUV 31 Shri K.N. Wadgaonkar (Sr. ST RAUV TA) 32 Shri H.N. Rao (Sr. TA) ST RAUV 33 Shri R.J. Masram (Sr. TA) ST RAUV 34 Shri Smt V.P. Naik (Sr. SC RAUV TA) 35 Shri P.R. Kumbhare (Sr. ST RAUV TA) 36 Shri Abhay K. Ashtikar (Sr. ST RAUV TA) 37 Shri A.S. Welekar (Sr. TA) ST RAUV 38 Shri A.M. Deolekar (Sr. ST RAUV TA) 39 Shri V.c. Limje (Sr. TA) ST RARV 40 Shri T.T. Wadighare (Sr. ST RARV TA) 41 Shri B.Y. Khapekar (Sr. ST RARV TA) 42 Shri Gautam C. Tirpude SC RARV (Sr. TA) 43 Shri Vijay Kanfade (Sr. SC RARV TA) 44 Shri Amit Meshram (Sr. SC RARV TA) 52 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 45 Shri Dhiraj D. Tembhurkar SC RARV (Sr. TA) RAUV- Recommended Against Unreserved Vacancy RARV - Recommended Against Reserved Vacancy
2. This promotion order is made in the light of clarification dated 18.03.2016 given by Ad-VII, CBDT, New Delhi on the issue of "own merit", in response to this office letter no.Pr.CCIT/NGP/Estt.I/DPC Corr/132/2015-16 dated 03.02.2016.
In the said letter, regarding a query as to whether a reserved candidate availing relaxed standards on an earlier occasion can be considered for "own merit" later. The Director, DoPT clarified that the availing of concession in the past will not stand in the way of "own merit" and what is relevant is whether under the present situation under consideration, he qualifies for "own merit". It was clarified that SC/ST candidates appointed "on merit" will continue to retain their SC/ST status and enjoy the benefits of reservation to them for further promotions."
15. The issue of reservation in promotion is still quite in vogue as recently in Jarnail Singh and Ors. Vs. Lachhmi Narain Gupta and ors. (Civil Appeal No.629 of 2022 arising out of SLP (C) No.30621 of 2011) and other connected matters, the Court has decided a batch of cases. The DoPT has issued the OM No.36012/16/2019-Estt. (Res.) dated 12th April, 2022, reiterating and laying down procedure as to how reservation in promotion is to be implemented.
53OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022
16. This is a case where on the one hand the respondents are at fault for not having implemented the post-based roster as per the directions of the Apex Court and the DoPT instructions in time i.e from 1997. On the other hand when the Tribunal directed them to draw and maintain properly the post based roster they have suo motu taken action of reversion of these present applicants without issuing proper show cause notice and ignoring DOPT instructions on reserved category candidates getting promoted on own merit after appearing in departmental examinations.
17. In fact, we are pained to note that this entire action of the reversion has been done in the name of purported compliance of the directions of the Tribunal whereas there were no specific directions issued by this Tribunal at any point of time to order reversion of these applicants. We may note that the post-based rosters were to be implemented w.e.f. 1997 and more than 2 decades later, the respondents are doing this exercise, they have ignored the events which have taken place during this period with respect to the individuals who have been serving them honestly and diligently for the last two decades. This is a case where some 54 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 of the applicants had initially joined as Tax Assistant/UDCs and have by virtue of their hard work been promoted to the higher post of Income Tax Inspector by clearing departmental examinations at various stages and after due vigilance clearance, and after having achieved the benchmark in the ACR, they have been promoted and now the reversion orders have been issued for no fault of the applicants which is definitely a demoralizing factor. It is in the interest of administration of the department that the officers who are serving them are not demoralized.
18. Counsel for the applicants submitted that in principle they are not against the maintenance of rosters by the respondents, however if the same has been done retrospectively then the same could not have damaged the applicants making them suffer civil consequences. Applicants have placed reliance on the judgment of the Hon'ble Apex Court in the case of V. Lakshmikanthan and Another Vs. Union of India and Others, (2018) 12 SCC 43 to say that exercise undertaken by respondents on the directions of the Tribunal ought not to have effected the applicants. They rely upon 55 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 the observation and directions of the Apex Court which are as under:-
"Though several contentions are raised in these appeals, finally the learned counsel for the appellants has come down to one submission, since according to him, he is entitled to succeed on that. That submission pertains to the direction in R.K. Sabharwal v. State of Punjab and Others, (1995) 2 SCC 745, regarding post based roster in the matter of promotions. It was made clear in R.K. Sabharwal that 10.02.1995 shall be the date for the purpose of following the post based roster. It appears, the Respondent No.2 was still not following the same which led to the decision in Union of India v. Virpal Singh Chauhan. In para 33 in Virpal Singh Chauhan it was made clear that the Railways has to follow the principles as laid down in R.K. Sabharwal. Paras 29 and 33 of the same are extracted below:
"29. The Constitution Bench has, however, made it clear that the rule enunciated by them shall operate only prospectively [vide Para 11]. It has further been held in the said decision that the "percentage of reservation has to be worked out in relation to the number of posts which form the cadre-strength (and that) the concept of 'vacancy' has no relevance in operating the percentage of reservation". (As a matter of fact, it is stated that this batch of cases were also posted for hearing before the Constitution Bench along with R.K. Sabharwal batch of cases but these cases were delinked on the ground that they raise certain other issues which did not arise in R.K. Sabharwal.) Be that as it may, as a result of the decision in R.K. Sabharwal and the views/findings recorded by us hereinabove, the following position emerges:
(i) Once the number of posts reserved for being filled by reserved category candidates in a cadre, category or grade (unit for application of rule of reservation) are filled by the operation of roster, the object of rule of reservation should be deemed to have been achieved and thereafter the roster cannot be followed except to the extent indicated in Para-5 of R.K. Sabharwal. While determining the said number, the candidates belonging to the reserved 56 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 category but selected/promoted on their own merit (and not by virtue of rule of reservation) shall not be counted as reserved category candidates.
(ii) The percentage of reservation has to be worked out in relation to number of posts in a particular cadre, class, category or grade (unit for the purpose of applying the rule of reservation) and not with respect to vacancies.
(iii) So far as Railway Guards in Railway service are concerned - that is the only category we are concerned herewith - the seniority position in the promoted category as between reserved candidates and general candidates shall be the same as their inter se seniority position in Grade 'C' at any given point of time provided that at that given point of time, both the general candidates and the reserved category candidates are in the same grade. This rule operates whether the general candidate is included in the same batch of promotees or in a subsequent batch. (This is for the reason that the circulars/letters aforesaid do not make or recognise any such distinction.) In other words, even if a Scheduled Caste/Scheduled Tribe candidate is promoted earlier by virtue of rule of reservation/roster than his senior general candidate and the senior general candidate is promoted later to the said higher grade, the general candidate regains his seniority over such earlier promoted Scheduled Caste/Scheduled Tribe candidate. The earlier promotion of the Scheduled Caste/Scheduled Tribe candidate in such a situation does not confer upon him seniority over the general candidate even though the general candidate is promoted later to that category.
xxx xxx xxx
33. Shri Dhavan points out yet another
anomaly. Where a candidate belonging to Scheduled
Caste gets selected on his own merit, i.e.,
in the general category, he will be treated as a
general candidate and on that account he suffers prejudice 57 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 vis-a-vis another reserved category candidate who could not be selected on his own merit (i.e. in the general category) and was selected only because of and under the rule of reservation. For illustrating his submission, learned counsel says, take an instance where out of forty candidates selected, a Scheduled Caste candidate selected on merit stands at Sl. No.18 in the select list, whereas another Scheduled Caste candidate selected under and only because of the reserved quota stands at Sl. No.33. But when the occasion for appointment arises, the Scheduled Caste candidate at Sl. No.33 will be appointed against the first roster-point, whereas the Scheduled Caste candidate at Sl. No.18, being a general candidate has to wait for his turn. This, the learned counsel says, amounts, in effect, to punishing the Scheduled Caste candidate at Sl. No.18 for his merit. Because he was meritorious, he was selected in general category and is treated as a general candidate. He suffers all the disadvantages any other general candidate suffers while another Scheduled Caste candidate, far less meritorious than him and who was selected only by virtue of rule of reservation, steals a march over him in the matter of initial appointment and in promotion after promotion thereafter. This is undoubtedly a piquant situation and may have to be appropriately rectified as and when the occasion arises. It is not pointed out that any such situation has arisen in the appeals before us. It is probable that many such situations may arise which cannot be foretold now. According to the general category candidates herein concerned, of course, the rule of reservation/roster has already given rise to many distortions. According to them, the representation of the reserved categories in Guard Grade 'A' Special has reached 40 per cent as against the prescribed 22.5 per cent. It is not possible for us to say, on the material before us, how and why the said situation has come about. It may be partly because the rule now enunciated in R.K. Sabharwal was not there and was not being followed. It may also be that such a result has been brought about by a combined operation of the factors mentioned in (i) and (ii) above. The fact remains that the situation - assuming that it is what is described by the general candidates - cannot be rectified with retrospective effect now. The Constitution Bench in R.K. Sabharwal too has directed that the rule enunciated therein shall have only prospective operation.58
OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 So far as the present appeals are concerned, it is sufficient to direct that the Railway authorities shall hereinafter follow Rules (i), (ii) and (iii) [stated in Para 29] with effect from the date of judgment in R.K. Sabharwal, i.e., 10.02.1995. "
.................
3. We are afraid that this stand cannot be justified. This Court in Virpal Singh Chauhan, having directed the Railways to specifically follow the principles as laid down in R.K. Sabharwal with effect from 10.02.1995, the post-based roster has to be followed from 10.02.1995.
4. In the above circumstances, we dispose of these appeals with the following directions:
4.1 The case of the appellants shall be examined in the light of the judgments referred to above for the purpose of their promotion to the post of Assistant Executive Engineer and Executive Engineer.
4.2 In the process, we also make it clear that promotions already granted to other incumbents shall not be affected. It is further made clear that as far as promotion to the post of Assistant Executive Engineer is concerned, the same shall be notional and as far as the post of Executive Engineer is concerned, both the appellants shall be entitled to the restoration of seniority, in case they are otherwise found eligible and entitled in the process of selection. We are informed that Appellant 1 has already been promoted to the post of Executive Engineer, therefore, in his case only restoration of seniority and notional fixation of pay are required to be granted. As far as Appellant 2 is concerned, benefits regarding seniority shall be conferred in the light of the judgment referred to above, in case he is found eligible and entitled for the monetary benefits with effect from the date of his actual promotion to the post of Executive Engineer, as and when made."
(emphasis supplied)
19. In view of the above discussion and following the law as laid down by the Apex Court in the case of V. Lakshmikanthan and Another Vs. Union of India and Others, (supra), we quash and set aside the impugned orders of reversion of the applicants. 59 OA Nos.2103, 2104, 2112, 2113, 2114, 2115, 2116, 2117, 2145 of 2020; 2067, 2069, 2078, 2070, 2088, 729 of 2021; 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99, 100, 101, 102, 103, 104, 105, 106, 107, 108, 153, 163, 197, 198, 199 of 2022 We further direct the respondents to consider the case of those applicants, who had been promoted on own merit and have been reverted against proper roster position as per merit irrespective of the category of the vacancy. Other applicants who were promoted on reservation basis and were reverted due to non-availability of vacant posts shall not be reverted rather department shall adjust such applicants against the vacancy of their category as and when the same arises. Till then they shall be continued on supernumerary posts. However, it is made clear that seniority of the applicants who were promoted against reserved category posts and are in excess today shall be counted from their actually adjustment in the cadre as per the running of post based roster. Let this exercise be completed within a period of 10 weeks from the date of receipt of the copy of this order. Applicants will also be entitled to difference of arrears of pay with effect from 22.04.2020, although without interest.
20. In terms of the above directions, these OAs stand disposed of. Any pending MAs, if any, stand closed. No costs.
(Shri Krishna) (Harvinder Kaur Oberoi) Member (A) Member (J) kmg/ma*