Union Of India vs Ravi Sarangal on 28 February, 2025

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Kerala High Court

Union Of India vs Ravi Sarangal on 28 February, 2025

Present O.P. is directed against the order dated 10.01.2020 in O.A.No.233 of 2019, order dated 20.07.2021 in Review Application No.2 of 2021 in O.A.No.233/2019 and order dated 30.09.2021 dismissing the Miscellaneous Application No.453 of 2020 filed by the petitioner for extension of time and allowing Miscellaneous Application No.787 of 2020 filed by the respondent applicant for treating further action in pursuance to the directions contained in the order dated 20.07.2021 in O.A.No.233 of 2019 to be nonest.

2. Succinctly the facts in brief as per the record available are enumerated as under:

Respondent - applicant in respect of an incident occurred in 2008 was charge-sheeted vide charge memo dated 17.12.2018 Annexure A1, which was duly replied through representation dated 08.01.2019. Dissatisfied OP (CAT) NO. 15 OF 2022 -4- 2025:KER:22556 with the same, an Enquiry Officer was appointed and the aforementioned matter was taken up before the tribunal on various grounds, including the delay as well as on merits, much less impermissibility as per the prevailing CCS(CCA) Rules, 1965 (hereinafter referred to as 'the Rules', for short). Aforementioned claim was opposed by the petitioner - Union of India. On the basis of pleadings as well as the submissions, learned tribunal vide judgment dated 10.01.2020 disposed of the O.A.No.233 of 2019 directing the department to conduct the disciplinary proceedings against the respondent applicant on a day to day basis, if they are serious to do so, at any rate within a period of three months from the date of the receipt of the copy of the order with a rider that in case the said proceedings/enquiry is not completed within the time-line, it will declared as nonest.

3. According to the petitioner - Union of India, the certified copy of the order dated 10.01.2020 was available on 20.01.2020. Two proceedings in OP (CAT) NO. 15 OF 2022 -5- 2025:KER:22556 between were held on 27th of and 28th of February 2020. The matter was fixed for 3rd week of March, but the COVID conditions in the entire world as well as in the country worsened resulting into imposition of lock down on 24.03.2020. Even Enquiry Officer appointed also suffered from COVID. When the environment was conditioned, Miscellaneous Application bearing No.453/2020 on 30.07.2020 was submitted seeking the extension of time for a period of fourteen (14) months. Simultaneously respondent - applicant also submitted another Miscellaneous Application bearing No.787 of 2020 for declaring the proceedings to be nonest on account of the failure of the department in concluding the proceedings within the time line fixed in the order dated 10.01.2020. Both the applications were decided together vide order dated 30.12.2021, whereby the application submitted by the applicant was allowed and the enquiry proceedings were held to be non-est, whereas the application seeking extension of time was rejected. OP (CAT) NO. 15 OF 2022 -6-

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4. Things did not stop here. After the disposal of the aforementioned two applications, petitioner department submitted a Review Application bearing No.2 of 2021, which has also been dismissed on 20.07.2021. It is in that background, as noticed above, both the two orders are under challenge.

5. Mr.Harikumar G.Nair, learned Central Government Counsel appearing on behalf of the petitioner

- Union of India submitted that the order of the learned tribunal in rejecting the request for extension of time is not only harsh but have taken away the value right of the department in continuing the proceedings much less the Honourable Supreme Court in the judgment of 10.03.2020 had even extended the period of limitation expiring in legal matters. Failed to notice the fact that proceedings to video conference/zoom were also conducted and on few dates there was no participation on behalf of the erring officials. There was no intentional or willful delay on the part of the department in not OP (CAT) NO. 15 OF 2022 -7- 2025:KER:22556 culminating the proceedings. It is a matter of record that before the order could be passed on both applications, enquiry proceedings have already culminated vide enquiry report dated 09.12.2020 exonerating the respondent - applicant. The matter is pending before the appellate authority. Proceedings should not have been declared nonest keeping in view the attenuating circumstances.

6. On the other hand Mr.Elvin Peter P.J., learned Senior counsel assisted by Mr.K.R.Ganesh, refuted the aforementioned submission on the ground that the application for extension of time was not maintainable as the original order dated 10.01.2020 available to the petitioner - department on 20.01.2020 in O.A.No.233 of 2019 was never challenged. It was a self contained and preemptive order. The application for extension of time was not maintainable; in fact an appropriate application for recalling or modification or review of the order was maintainable. No concrete OP (CAT) NO. 15 OF 2022 -8- 2025:KER:22556 material was placed on record to show the actual steps taken in proceeding with the enquiry. On the other hand it was a stale case and could not have been initiated in respect of an incident occurred in 2008, after ten years. In other words, the charge memo was ex-facie arbitrary, opaque and vitiated in law and urged this court for dismissal of the application. Reliance has also been laid to Rule 11 of the CCS(CCA) Rules, 1965 to contend that the penalty prescribed therein remotely cannot be imposed as respondent-applicant is no longer in the employment of the department.

7. Mr.Harikumar G.Nair, in rebuttal relied upon Rule 8 of 2021 Rules in pari materia with Rule 14 of 1972 Rules. As per Rule 9(2)(a) of 1972 Rules, the department proceedings, if instituted while the government servant was in service, after the final retirement of the government servant, is permitted to continue and concluded by the authority by which they were commenced in the same manner as if the OP (CAT) NO. 15 OF 2022 -9- 2025:KER:22556 Government servant had continued in service. Therefore, there was no express bar for the department to continue with the proceedings. Even otherwise this entire exercise was farcical for, enquiry report has already exonerated the employee-respondent applicant subject to the decision by the disciplinary authorities.

8. We have heard learned counsel for the parties and appraised the paper book.

9. The facts noticed above with regard to the decision in O.A.No.233/2019 dated 10.01.2020, receipt of its copy on 20.01.2020, submission of two applications and review application, hearing the reasons are not in dispute. However, the order dated 30.09.2021 rejecting the Miscellaneous Application bearing No.453 of 2020 is worth for extraction and the same reads as under:

"ORDER This is a Miscellaneous Application filed by the original applicant seeking a declaration that the disciplinary proceedings initiated against the applicant has become nonest as the OP (CAT) NO. 15 OF 2022 -10- 2025:KER:22556 time period granted by this Tribunal for completing the disciplinary proceedings is over and this Tribunal had in its order directed the respondents to complete the disciplinary proceedings within three months' time.

2. The applicant in this case is working as a Principal Commissioner of Income Tax, Kottayam and he filed the OA seeking the following reliefs:

"i. Call for the records leading to Annexure Al and quash the same.

ii. grant such other reliefs as may be prayed for and the court may deem fit to grant, and iii. To grant the costs of this Original Application."

3. After hearing both sides this Tribunal had passed a detailed order on 10.1.2020 with the following directions:

"14. Be that as it may we are of the view that the department may conduct the disciplinary proceedings against the applicant on a day to day basis, if they are very serious to do so, but at any rate within a period of 3 months from the date of receipt of a copy of this order, failing which the inquiry will be declared as nonest. "

OP (CAT) NO. 15 OF 2022 -11-

2025:KER:22556 This MA was filed by the miscellaneous applicant on 17.12.2020, since the period granted by this Tribunal is already over and the original applicant is entitled to get the proceedings declared as nonest.

4. The respondents entered appearance and filed objections stating that owing to the Covid pandemic they could not complete the proceedings and they sought extension of time by filing M.A.No.180/453/2020 before this Tribunal on 6.8.2020. Even though the original applicant seriously opposed the same stating that the respondents have completely failed to complete the disciplinary proceedings even though they had three months time in hand i.e. prior to the pandemic. The order of this Tribunal to complete the disciplinary proceedings is dated 10th January, 2020 and the respondents could have disposed of the matter by holding day to day posting and hearing. Instead of doing the same, the respondents have failed to complete the inquiry even after three months and the applicant in the Original Application is entitled to get the benefit of the order of this Tribunal. Since the applicant opposed the MA for extension of time the official respondents have filed a Review Application No. 180/2/2021 before this Tribunal on 05.03.2021 against the order of OP (CAT) NO. 15 OF 2022 -12- 2025:KER:22556 this Tribunal in OA No. 180/323/2020. Both sides were heard and the above RA was disposed of rejecting the prayer for review of the order.

5. Now we have heard MA No. 180-787-2020 and on going through the pleadings and records of the case, we find that the official respondents in this case have not even attempted to conduct day to day hearing of the disciplinary proceedings and dispose of the matter. On going through the objections filed, the admitted case of the respondents is that they had started the inquiry on 27th and 28th February, 2020. Thereafter, it was posted in the 3rd week of March, 2020 without considering the order already passed by this Tribunal to complete the inquiry within a period of three months. It is clear that the pandemic was not the reason for delaying the inquiry. The respondents had already three months time in their possession after the order was pronounced. If the official respondents had taken it seriously they could have very well completed the inquiry within the period of three months time i.e. before the lock down was declared in the Country. Even thereafter they could not complete the inquiry for a long time and it clearly shows the lack of interest shown by the official respondents to comply with the order of this Tribunal. The order of this Tribunal makes it very clear that the official respondents are OP (CAT) NO. 15 OF 2022 -13- 2025:KER:22556 granted three months time for completing the disciplinary proceedings against the applicant and it also clearly stated that after the period of three months, if the respondents failed to complete the inquiry proceedings the entire proceedings against the applicant will become nonest. In view of the specific order passed by this Tribunal the respondents are bound to complete the inquiry and they had failed to comply with the direction.

6. In view of the above circumstances, we find that the official respondents had failed to comply with the order of this Tribunal and the disciplinary proceedings initiated against the applicant in OA No. 180-233-2019 has to be declared as nonest. Accordingly, MA No. 180- 787-2020 is allowed and the disciplinary proceeding initiated against the applicant is declared as nonest. Consequently, MA No. 180- 453-2020 filed by the official respondents for extension of time is dismissed. No order as to costs."

10. On perusal of the above it is manifested that the tribunal had been very harsh and miser in not granting the extension of time much less had also not noticed the fact that while disposing of the O.A. could not OP (CAT) NO. 15 OF 2022 -14- 2025:KER:22556 have pre-empted the right of the department in continuing the proceedings by fixing the timeline with a condition as noticed above. The circumstances were beyond the control which prevented the department from concluding the enquiry owing to the COVID Pandemic. Even the Apex Court had brought succor to all the litigants who were in the midst of filing or the matter was pending before various different courts. Some reasonable period should have been granted by allowing the extension but not in the manner and mode as has been sought by the petitioner for fourteen (14) months. Be that as it may. Rules permit the department to continue with the enquiry, during the period when the employee was in the employment and thereafter, had demitted the office on superannuation.

11. We would not be delving further on the merits of the matter viz-a-viz the Rule 11 or it would be the domain of the department either to accept the report of the enquiry or otherwise. Action has to be taken in OP (CAT) NO. 15 OF 2022 -15- 2025:KER:22556 accordance with law and the prevailing rules and if any of the party are aggrieved of the same, are at liberty to take action in accordance with law. Accordingly the order dated 30.09.2021 allowing the Miscellaneous Application No.787 of 2020 is hereby set aside and Miscellaneous Application No.453 of 2020 is allowed by treating the period to be extended till December, 2020 for a period of six(6) months as the report in the enquiry has been submitted on 09.12.2020.

Original petition stands disposed off.

Sd/-

AMIT RAWAL JUDGE Sd/-

K. V. JAYAKUMAR JUDGE vv OP (CAT) NO. 15 OF 2022 -16- 2025:KER:22556 APPENDIX OF OP (CAT) 15/2022 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE OA NO.180/00233/2019 FILED BY THE PETITIONER DATED 27.03.2019 BEFORE THE CAT, ERNAKULAM BENCH ANNEXURE A1 TRUE COPY OF THE CHARGE MEMORANDUM NO.C14011/53/2018-V & L DATED 17.12.2018 ANNEXURE A2 TRUE COPY OF THE REPRESENTATION DATED 8.1.2019 ANNEXURE A3 TRUE COPY OF THE LETTER NO.F.NO.ADDL.CIT/RG.V/SURVEYS U/S. 133A/07-08/15165 DATED 29.2.2008 ANNEXURE A4 A TRUE COPY OF THE LETTER NO.F.NO.CITII/ASR/TECH/SURVEY/207- 2008/4121-22 DATED 29.2.2008 OF THE CIT TO THE APPLICANT ANNEXURE A5 TRUE COPY OF THE LETTER NO.F.NO.ADDL.CIT/RG.V./SURVEYS U/S. 133A/07-08/15808 DATED 12.3.2008 ANNEXURE A6 TRUE COPY OF THE REPORT NO.ACIT/C-V/ASR/2007-08/20 DATED 31.3.2008 ANNEXURE A7 TRUE COPY OF THE LETTER NO.F.NO.CITII/ASR/2008-09/495 DATED 9.5.2008 ANNEXURE A8 TRUE COPY OF THE LETTER NO.F.NO.ADDL.

CIT/REG.V/SURVEYS U/S. 13A/08-09 DATED 12.5.2008 ANNEXURE A9 TRUE COPY OF THE LETTER NO.F.NO.ADDL. OP (CAT) NO. 15 OF 2022 -17-

2025:KER:22556 CIT/REG.V/SURVEYS U/S. 13A/08-09 /2201 DATED 13.5.2008 ANNEXURE A10 TRUE COPY OF THE LETTER NO.ACIT/C-S/ ASR/ 2007- 08 DATED 11.06.2008 ANNEXURE A11 TRUE COPY OF THE LETTER NO.F.NO.ADDL.

CIT/REG.V/SURVEYS U/S. 13A/08-09/3830 DATED 12.6.2008 ANNEXURE A12 TRUE COPY OF THE LETTER NO.F.NO.ADDL.

CIT/REG.V/SURVEYS U/S. 13A/08-09 DATED 24.7.2008 ANNEXURE A13 TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/AC(HQ)/2008-09/1373-1376 DATED 1.8.2008 ANNEXURE A14 TRUE COPY OF THE LETTER NO.

ACIT/ASR/2008-009/7841 DATED 10.10.2008 ANNEXURE A15 TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/2008-09/ 2077-78 DATED 22.10.2008 ANNEXURE A16 TRUE COPY OF THE PROPOSAL NO. ACIT/A5/ ASR/ 2008-09/8323 DATED 31.10.2008 ANNEXURE A17 TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/2008-09/2175 DATED 4.1.2008 ANNEXURE A18 TRUE COPY OF THE LETTER NO.ACIT/C-5/ASR/ 2008-09/8854 DATED 20.11.2008 ANNEXURE A19 TRUE COPY OF THE LETTER NO.

DCIT/C-5/ASR/2009-10/4042 DATED 9.9.2009 ANNEXURE A20 TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/ADMIN./ RECOVERY/281B/09- 10/1826-27 DATED 15.9.2009 OP (CAT) NO. 15 OF 2022 -18- 2025:KER:22556 ANNEXURE A21 TRUE COPY OF STATEMENT DATED 9.11.2009 ANNEXURE A22 TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/2009-10/1593 DATED 26.8.2009 ISSUED BY D.P.SHARMA ANNEXURE A 22 (A) TRUE COPY OF THE LETTER NO.F.NO.

CITII/ASR/2009-10/1593 DATED 26.8.2009 ISSUED BY S.P. SHARMA ANNEXURE A23 TRUE COPY OF THE LETTER NO.F.NO.

CCIT/ASR/CB//2009-10 DATED 30.9.2009 ANNEXURE A24 TRUE COPY OF THE APPRECIATION LETTER DATED 31.01.2016 ANNEXURE A25 TRUE COPY OF THE PRINTOUT OF THE APAR GRADING ANNEXURE A26 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.2.2018 ANNEXURE A27 TRUE COPY OF THE LETTER NO.F.NO.

PR.CIT/KTM/PERSONAL/VIG/2017-18 DATED 12.4.2018 EXHIBIT P2 TRUE COPY OF THE REPLY STATEMENT DATED 24.06.2019 IN OA NO.180/00233/209 FILED BY THE PETITIONERS ANNEXURE R1 TRUE COPY OF THE LETTER NO.2175 DATED 4.11.2008 TO THE JOINT COMMISSIONER OF INCOME TAX RANGE-V AMRITSAR EXHIBIT P3 TRUE COPY O REJOINDER FILED BY THE RESPONDENT IN OA ANNEXURE A28 TRUE COPY OF LETTER NO.F.NO.CITII/ASR/133/JACKSON-V/10- 11/557-59 DATED 5.5.2010 OP (CAT) NO. 15 OF 2022 -19- 2025:KER:22556 ANNEXURE A29 TRUE COPY OF CBDT INSTRUCTION NO.6/2009 (F.NO.225/11/2006/ITA.II) DATED 18.12.2009 ANNEXURE A30 TRUE COPY OF THE FINAL ASSESSMENT ORDER DATED 30.12.2010 ANNEXURE A31 TRUE COPY OF THE ORDER NO.ACIT/CIRCLE V/ASR/2011-12/1913 DATED 27.6.2011 WITH THE APPROVAL OF SUPERIOR OFFICERS EXHIBIT P4 TRUE COPY OF ADDITIONAL REPLY STATEMENT DATED 2.10.2019 FILED BY THE PETITIONERS ANNEXURE R2 TRUE COPY OF LETTER NO.F.NO.CIT-1611/ASR/133A/JACKSON-V/10- 11/557-59 DATED 5.5.2010 ANNEXURE R3 TRUE COPY OF THE LETTER NO.CIT-II/ASR/2008-2009/495 DATED 9.5.2008 OF COMMISSIONER OF INCOME TAX, AMRITSAR EXHIBIT P5 TRUE COPY OF ORDER DATED 10.01.2020 IN OA NO.180/00233/2019 ISSUED BY THE CAT , ERNAKULAM BENCH EXHIBIT P6 TRUE COPY OF MA NO.453/2020 FILED BY THE PETITIONERS ANNEXURE MA1 TRUE COPY OF THE LETTER NO.DGIT (V)/DP/665/2019 DATED 08.05.2020 ISSUED BY THE ASSISTANT DIRECTOR, INCOME TAX (VIG) EXHIBIT P7 TRUE COPY OF THE OBJECTION FILED BY THE RESPONDENT IN MA NO.453/2020 ANNEXURE A1 TRUE COPY OF DATA OF THE ANNUAL CONFIDENTIAL OP (CAT) NO. 15 OF 2022 -20- 2025:KER:22556 ANNEXURE A2 TRUE COY OF THE APPRECIATION CERTIFICATE ANNEXURE A3 TRUE COPY OF THE DOCUMENTS REGARDING PERFORMANCE IN THE CASE OF SHRI.VIRBHADRA HUP AND OTHERS ANNEXURE A4 TRUE COPY OF THE CBDT LETTER DATED 27.01.2014 IN THE CASE OF JAMMU DEVELOPMENT AUTHORITY ANNEXURE A5 TRUE COPY OF THE DOCUMENTS IN THE CASE OF SHRI.S.A.S.GEELANI & OTHERS ANNEXURE A6 TRUE COPIES OF THE OI'S LETTER DATED 29.05.2020 AND DATED 06/08.08.2020 ANNEXURE A7 TRUE COPIES OF THE LETTERS DATED 06.03.2008 TO 24/25-07-2008 AS STATED IN WRITTEN SUBMISSIONS ANNEXURE A8 TRUE COPIES OF THE LETTERS ON ATTACHMENT PROCEEDINGS U/S. 281B ANNEXURE A9 TRUE COPY OF THE STATEMENT RECORDED U/S 131 DATED 09.11.2009 FROM SHRI.JUGAL KISHORE AFTER FOLLOW UP BY THE CO ANNEXURE A10 TRUE COPY OF THE CCIT, AMRITASAR'S LETTER NO.2158 DATED 30.09.2009 ANNEXURE A11 TRUE COPY OF THE CBDT INSTRUCTION NO.6/2009 DATED 18.12.2009 REGARDING DIRECTIONS U/S 144A ANNEXURE A12 TRUE COPIES OF C'S LETTERS DATED 18.03.2010 AND 05.05.2010 REGARDING DIRECTIONS U/S. 144A BY THE RANGEHEAD ANNEXURE A13 TRUE COPIES OF THE ASSESSMENT ORDERS DATED 30.12.2010 IN THE CASE OF SHIR.JUGAL KRISHORE AND M/S. JACKSON OP (CAT) NO. 15 OF 2022 -21- 2025:KER:22556 LABORATORIES AND PENALTY PROCEEDINGS DOCUMENTS ANNEXURE A14 TRUE COPY OF THE LETTER F.NO.CIT-II/ASR/2009-10/1953 DATED 26.8.2009 ISSUED BY D.P.SHARMA ANNEXURE A15 TRUE COPY OF THE STATUS REPORT LETTERS DATED 08/09-09-2009 AND RANGEHEAD LETTER DATED 09.09.2009 ANNEXURE A16 TRUE COPY OF THE LETTER NO.F.NO.CIT-

II/ASR/2009-10/1592 DATED 26.08.2000- ISSUED BY D.P.SHARMAN ANNEXURE A17 TRUE COPY OF THE CBDT LETTER DATED 5TH AUGUST, 2011 REGARDING ISSUE OF INSTRUCTIONS BY THE CIT TO AO'S LETTER ANNEXURE A18 TRUE COPY OF THE LETTER NO.2451 DATED 25/26-11-2008 IN THE CASE OF SHRI.NIRMAL SINGH ACIT EXHIBIT P8 TRUE COPY OF REPLY STATEMENT FILED BY THE PETITIONERS IN MA NO.453/2020 EXHIBIT P9 TRUE COPY OF MA NO.787/2020 FILED BY THE RESPONDENT EXHIBIT P10 TRUE COPY OF THE COMMON ORDER DATED 30.09.2021 IN MA NOS 453/2020 AND 787/2020 OF THE CENTRAL ADMINISTRATIVE, TRIBUNAL , ERNAKULAM BENCH EXHIBIT P11 TRUE COPY OF THE REVIEW APPLICATION NO.2 OF 2021 FILED BY THE PETITIONERS AGAINST THE ORDER IN OA NO.233 OF 2019 OF THE CAT ERNAKULAM BENCH ANNEXURE RA1 TRUE COPY OF THE ORDER IN OA NO.233/2019 OF THE CAT, ERNAKUAM BENCH, DATED 10.01.2020 OP (CAT) NO. 15 OF 2022 -22- 2025:KER:22556 ANNEXURE RA2 TRUE COPY OF THE ORDER DATED 23.03.2020 IN SUO MOTU WPC NO (S) 3/2020 ISSUED BY THE HON'BLE SUPREME COURT EXHIBIT P12 TRUE COPY OF THE ORDER DATED 20.7.2021 IN RA NO.2 OF 2021 OF THE CAT ERNAKULAM BENCH

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