Central Administrative Tribunal - Mumbai
Neha Rahul Rajankar And Others vs Revenue on 21 November, 2025
1 CP64/2025 in OA.597/2021
CENTRAL ADMINISTRATIVE TRIBUNAL,
MUMBAI BENCH, CAMP AT NAGPUR.
Contempt Petition No.64/2025
In
Original Application No.597/2021
Dated this Friday the 21st day of November, 2025.
Coram: Hon'ble Mr.Shri Krishna, Member (Administrative)
Hon'ble Mr.Umesh Gajankush, Member (Judicial).
1. Neha Rahul Rajankar, wife of Mr.Rahul Rajankar,
Age 30 years, working as MTS Pr.CCIT, Nagpur,
Residing at Quarter No.2, Type 1, Income Tax
Colony, Seminary Hills, Nagpur - 440 006.
Mobile : 9922162100. Email: [email protected]
2. Dattatray Ramdas Nahate, Son of Ramdas S. Nahate,
Age 27 years, working as MTS, Pr.CCIT, Nagpur,
Residing at Post Balegaon, Taluka Akot
Dist. Akola -444117. Mobile : 7875622586.
Email: [email protected]
Digitally signed by Hemant Anant Mahabal
Hemant Anant DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198,
Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121,
PostalCode=400602, S=Maharashtra, SERIALNUMBER=
44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN=
Hemant Anant Mahabal
Mahabal
3. Smt.Vaishali Gopichand Raut,
Reason: I am the author of this document
Location:
Date: 2025.11.21 16:46:54+05'30'
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Wife of Yogesh Shriram Ghodakade, Age 36 years,
Working as MTS, Pr.CCIT, Nagpur, Residing at
Plot No.41, Dobi Layout, Sainagar, Wadi,
Nagpur - 440 023. Mobile : 9422509946.
Email: [email protected]
4. Sashank Motiram Banait, Son of Motiram R. Banait,
Age 28 years, working as MTS, Pr.CCIT, Nagpur,
Residing at-Post Mowad, Ward No.08, Tah.Narkhed,
Dist. Nagpur - 441 303. Mobile: 9923993881.
Email: [email protected]
5. Sushama Gajananrao Nathe, Daughter of Gajananrao
Nathe, Age 31 years, working as MTS, Pr.CCIT, Nagpur
Residing at Hanuman Nagar, Kholapuri Gate,
2 CP64/2025 in OA.597/2021
Behind Police Station, Amravati,
District Amravati - 444 601. Mobile : 9284692818.
Email: [email protected]
6. Rani Pankaj Sadapurte, wife of Pankaj D. Sadatpure,
Age 32 years, working as MTS, Pr.CCIT, Nagpur,
Residing at Chandan Nagar, Near Ram Mandir,
Sai Nagar, Amravati - 444 607. Mobile: 8007084651
Email: [email protected]
7. Sharad Uddhao Shahare, Son of Uddhao M. Shahare,
Age 32 years, working as MTS, Pr.CCIT, Nagpur,
Residing at C/o. Prakash C/harote, Plot No.119,
Behind Maharashtra Emporium, Zingabai Takli,
Nagpur - 440 030. Mobile : 7588380586.
Email: [email protected]
8. Goutam Prakash Wasnik, Son of Prakash D. Wasnik,
Age 38 years, Working as MTS, Pr.CCIT, Nagpur,
Residing at 72, Panchayati Nagar Binaki Layout,
Nagpur - 440 017. Mobile : 8793552230.
Email: [email protected]
Hemant Anant
Digitally signed by Hemant Anant Mahabal
DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198,
Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121,
PostalCode=400602, S=Maharashtra, SERIALNUMBER=
44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN=
Hemant Anant Mahabal
9. Kirankumar Wasudeo Barapatre, son of Wasudeo
Mahabal
Barapatre, Age 33 years, working as MTS,
Reason: I am the author of this document
Location:
Date: 2025.11.21 16:46:54+05'30'
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Pr. CCIT, Nagpur, Residing at Ward No.8,
Near Flag Post, Holi Chowk, Saoner,Dist. Nagpur- 441107.
Mobile : 9765248585. Email: [email protected]
10. Vivek Ramkrushna Hatwar, son of Ramkrushna Hatwar,
Age 32 years, working as MTS, Pr.CCIT, Nagpur,
Residing at Quarter No.09, Tupe II, EPFO Quarters,
Sheetla Mata Mandir, Sakkardara, Nagpur-440024.
Mobile: 9359272208. Email: [email protected]
11. Umesh Laxman Khasare, son of Laxman G. Khasare,
Age 31 years, working as MTS, Pr.CCIT, Nagpur,
Residing at Quarter No.2, Type-2, Central Exicse
Colony, Seminary Hills, Nagpur - 440 006.
Mobile: 9421402113, Email: [email protected]
3 CP64/2025 in OA.597/2021
12. Reema Baburao Ingle, Daughter of Baburao H. Ingle,
Age 31 years, working as MTS, Pr.CCIT, Nagpur,
Residing at Near Gawande Coaching Classes,
Kishor Nagar, Amravati - 444 606. Mobile: 8169885789.
Email: [email protected]
13. Mrs.Sweety Surendra Samundre, Wife of Surendra
Raju Samundre, Age 33 years, working as MTS,
Pr. CCIT, Nagpur, residing at Pl No.33, Vaishnav Mata
Nagar, Behind R.S. Lawn Pipla Road, Hudkeshwar,
Nagpur - 440 034. Mobile : 9552994319
Email: [email protected]
14. Mrs.Sweta Pankaj Kumar Tirpude, wife of Pankajkumar
C. Tirpude, Age 33 years, working as MTS, Pr. CCIT,
Nagpur, Residing at Quarter No.04, Type 1, Income Tax
Colony, Seminary Hills, Nagpur - 440 006.
Mobile : 9096042229.
Email:[email protected]
15. Mrs.Namita Janrao Varhokar, Daughter of Janrao S.
Varhokar, Age 29 years, working as MTS, Pr.CCIT,
Hemant Anant
Digitally signed by Hemant Anant Mahabal
DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198,
Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121,
PostalCode=400602, S=Maharashtra, SERIALNUMBER=
44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN=
Hemant Anant Mahabal
Nagpur, Residing at Quarter No.2, Type-2,
Mahabal
Central Excise Colony, Seminary Hills,
Reason: I am the author of this document
Location:
Date: 2025.11.21 16:46:54+05'30'
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Nagpur - 440 006. Mobile: 9422510494
Email: [email protected]
16. Miss Ratnamala Yashwant Manthanwar, Daughter of
Yashwant G. Manthanwar, Age 30 years, Working as
MTS, Pr.CCIT, Nagpur, Residing at Ganjakhet Square,
Nandbachi Dob, Behind Narayan Market,
Nagpur - 440 018. Mobile : 8928408783.
Email: [email protected]
17. Mrs.Archana Prashant Ramtekkar, wife of Prashant P.
Ramtekkar, Age 33 years, working as MTS, Pr.CCIT,
Nagpur, Residing at Green City, Flat No.403,
Emerald 4A, Gotadpanjari, Nagpur - 440 034.
Mobile: 8446126949.Email: [email protected]
4 CP64/2025 in OA.597/2021
18. Isha Sanket Mahale, wife of Sanket Suresh Mahale,
Age 35 years, working as MTS, Pr.CCIT, Nagpur,
Residing at 793, Pitruchaya, Naar Nawabsaheb Wada,
Gangabai G/hat Road, Nawabpura,
Nagpur - 440 032. Mobile : 9730930971.
Email: [email protected]
19. Priya Namdeo Vaidya, Daughter of Namdeo Vaidya,
Age 36 years, Working as MTS, Pr.CCIT, Nagpur,
Residing at Nagsen Nagar, Modi Padao,
Kamptee- 441 001. Mobile : 7385348863,
Email: [email protected]
20. Pravin Rameshrao Datir, Son of Ramesh G. Datir,
Age 30 years, working as MTS, Pr. CCIT, Nagpur,
Residing at At Post Khairgaon, Tah Narkhed,
Dist. Nagpur - 441 303, Mobile 9096175869.
Email: [email protected]. .. Petitioners.
( By Advocate Shri I.A. Fidvi ).
Versus
Digitally signed by Hemant Anant Mahabal
Hemant Anant DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198,
Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121,
PostalCode=400602, S=Maharashtra, SERIALNUMBER=
44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN=
Hemant Anant Mahabal
Mahabal
1. Union of India, through the Secretary,
Reason: I am the author of this document
Location:
Date: 2025.11.21 16:46:54+05'30'
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Ministry of Finance, Department of Revenue,
Central Board of Direct Taxes, North Block,
New Delhi - 110 001. (formal party)
2. Krishna Murari,
The Principal Chief Commissioner of Income-Tax,
Nagpur, Aayakar Bhavan, Civil Lines,
Nagpur - 440 001. .. Respondents
( By Advocate Shri P.H. Khobragade ).
Order on CP reserved on 16.10.2025
Order on CP pronounced on 21.11.2025.
5 CP64/2025 in OA.597/2021
Order on C.P.
Per: Shri Krishna, Member (A)
This Contempt Petition has been filed by the Contempt Petitioners seeking contempt of the respondents for deliberately disobeying this Tribunal's Order dated 27.03.2024 in O.A.597/2021 and impose maximum punishment as prescribed under Contempt of Court's Act on the respondents and direct the respondents to purge the contempt by releasing the arrears as part of consequential benefits as per the judgment of this Tribunal.
2. The brief facts of the case are that the applicants 21 in number have filed O.A.597/2021 seeking relief of counting of past services rendered by them on the post of MTS. Hemant Anant Digitally signed by Hemant Anant Mahabal DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal 2.1. The applicants were appointed as MTS in the year 2014 at Mahabal Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0 Mumbai and Pune Region, except applicant no.20 who joined in the year 2015 at Pune. All these applicants were transferred to Nagpur Region on their own request and they came to be appointed in the Nagpur Region in the year 2015 onwards and were eligible for promotion as Tax Assistants. Since their eligibility was not being considered by the respondents, the O.A. was filed. 2.2. This Tribunal after considering the judgment of Hon'ble Supreme Court in the case of Pratiba Rani & Ors. Vs. Union of 6 CP64/2025 in OA.597/2021 India and Ors., Civil Appeal No.3792/2019 (arising out of SLP (c) No.32988/2018 and has passed the following order:-
"13. We, therefore, allow this OA and direct the respondents to consider the past service of the applicants rendered by them in the cadre of MTS in Mumbai/Pune Region for determining their eligibility for promotion to the post of Tax Assistants. The respondents are directed to conduct review DPC and consider the past services of the applicants for determining their eligibility as per rules. If the applicants are found fit for promotion as per rules, they will be entitled to all the consequential benefits. While conducting review DPC, the respondents shall consider the OM dated 29th March, 2019 by which relaxation from 5 years to 4 years is granted and give the benefit of this relaxation to applicants if they are found entitled. This exercise shall be done within a period of four months from the date of receipt of a certified copy of this order. Pending MAs, if any, stand closed."
Hemant Anant Digitally signed by Hemant Anant Mahabal DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal
3. The learned counsel for the contempt petitioners submits Mahabal Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0 that the respondents were directed to conduct review DPC and consider the past services of the applicants for determining their eligibility as per rules. However, the respondents have not complied with the order of the Tribunal and, therefore, they have committed the contempt and the same is wilful.
4. After issuance of notice the respondent contemnors have filed their reply and contested the Contempt Petition. It has been submitted that the respondents have fully complied with this 7 CP64/2025 in OA.597/2021 Tribunal's order by conducting a review DPC on 30.07.2024 and 31.07.2024. Upon consideration of the applicants service and eligibility in accordance with applicable rules and OM dated 26.03.2019, the applicants were found fit for promotion and accordingly they were promoted as Tax Assistants with effect from 01.01.2020 and further as Sr. Tax Assistants with effect from 01.01.2022 (Annex-R-1).
5. It has been further submitted that the seniority of the applicants has been duly revised and pay fixation has been carried out prospectively, thereby extending the consequential benefits flowing from the said promotions. Thus the directions of this Tribunal O.A.No.597/2021 and thus have been complied with Digitally signed by Hemant Anant Mahabal Hemant Anant DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal Mahabal within a stipulated time.
Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0
6. The respondent contemnors have relied upon the judgment of Hon'ble Supreme Court in the case of Union of India Vs. B.M. Jha, Civil Appeal No.5128/2001 decided on 24.10.2007, wherein it has been categorically held that arrears of salary are not admissible in cases of retrospective promotion, in view of the principle of "no work no pay." In the light of the above, the judgment of the Hon'ble Supreme Court arrears of salary do not 8 CP64/2025 in OA.597/2021 quality as consequential benefits within the meaning of Tribunal's Order in O.A.No.597/2021 and others and were accordingly not granted to the applicants. The copy of the judgment of Hon'ble Apex Court has been annexed as R-2. Thus, it has been submitted that the order of the Tribunal has been fully complied with and it cannot be said that the respondent contemnors have made any wilful contempt of this Tribunal's Order.
7. The petitioners have submitted rejoinder to the reply reiterating the averments made in the Contempt Petition.
8. The respondent contemnors in turn have filed their reply to rejoinder on 07.10.2025 contesting the claim of the petitioners. They have placed reliance on the DOPT OM dated 22.07.2024 on Digitally signed by Hemant Anant Mahabal Hemant Anant DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal Mahabal the subject of 'Guidelines on Departmental Promotion Committee', Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0 which provides that while pay fixation notional date of promotion of the juniors arrears of salary is not admissible. The judgment relied upon by the respondents have been said to be not applicable to the facts of the case.
9. During arguments learned counsel for both the sides have argued their case on the basis of the pleadings and documents. 9 CP64/2025 in OA.597/2021
10. We have heard the rival submissions and given our thoughtful consideration.
10.1. We find that pursuant to the order of the Tribunal, the respondents have conducted review DPC and promoted the applicants to the post of Tax Assistants and Sr. Tax Assistants. Thus, it cannot be said that the respondents have committed any wilful contempt. The dispute regarding whether the salary can be paid in the case of notional promotion for the period for which the applicants have not worked on the post.
10.2. We find that the DOPT had issued OM No.1721625311004 dated 22.07.2024 on the subject of 'Guidelines on Departmental Promotion Committees' reiterating therein Para 18.4.3 of OM Digitally signed by Hemant Anant Mahabal Hemant Anant DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal Mahabal No.22011/5/86-Estt.(D) dated 10.04.1989. The said Para is Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0 reproduced herein as under:-
"20.4 Consequential benefits in case of retrospective promotion 20.4.1 If the officer placed junior to the officer concerned have been promoted, he should be promoted immediately and if there is no vacancy the junior most person officiating in the higher grade should be reverted to accommodate him. On promotion, his pay should be fixed under F.R. 27 at the stage it would have reached, had he been promoted from the date the officer immediately below him was promoted but no arrears would be 10 CP64/2025 in OA.597/2021 admissible. The seniority of the officer would be determined in the order in which his name, on review, has been placed in the select list by DPC. If in any such case a minimum period of qualifying service is prescribed for promotion to higher grade, the period from which an officer placed below the officer concerned in the select list was promoted to the higher grade, should be reckoned towards the qualifying period of service for the purpose of determining his eligibility for promotion to the next higher grade.
[Para 18.4.3 of O.M.No.22011/5/86-Estt.(D) dated 10.04.1989]".
11. We further find that the Hon'ble Supreme Court in the case of State of Haryana & Ors. Etc vs. O.P. Gupta Etc, JT 1996 (3), decided on 12.01.1996 has held payment of arrears of salary does not arise where the respondents had not worked during that Hemant Anant Digitally signed by Hemant Anant Mahabal DN: C=IN, O=Personal, T=3273, OID.2.5.4.65=cd2ae49d8bf44fb5ab2d290f61a2b198, Phone=0df695a144e63d3cd136c520255a48d230ca63775b412a272123c7dc7a126121, PostalCode=400602, S=Maharashtra, SERIALNUMBER= 44ef8f218df6316dce768bd9807f522585fec3a6ac1fd6a02290960724113109, CN= Hemant Anant Mahabal period.
Mahabal Reason: I am the author of this document Location:
Date: 2025.11.21 16:46:54+05'30' Foxit PDF Reader Version: 2024.4.0
12. In view of the above facts, and law laid down by Hon'ble Supreme Court in Union of India Vs. B.M. Jha and State of Haryana & Ors. Etc vs. O.P. Gupta Etc, we do not find that there is any wilful contempt on behalf of the respondents. Therefore, the Contempt Petition is closed. The notices are discharged.
(Umesh Gajankush) (Shri Krishna)
Member (J) Member (A).
H