Central Administrative Tribunal - Kolkata
Anupam Mahalanabish vs Central Board Of Indirect Taxes A& ... on 23 February, 2026
1 o.a. 350.00444.2023, m.a. 640.2025
CENTRAL ADMINISTRAT0VE TRIBUNAL
KOLKATA BENCH, KOLKATA
No. O.A. 350/00444/2023 Heard on 06.02.2026
M.A. 350/00640/2025 Date of order: 23.02.2026
Present : Hon'ble Mr. Anindo Majumdar, Administrative Member
Hon'ble Mr. Diwakar Singh, Judicial Member
Anupam Mahalanabish, son of Late Amalendu
Mahalanabish, residing at 178B, Sisir Bagan
Road, P.O. & P.S. Behala, Kolkata 700 034,
presently holding the post of Additional
Assistant Director, Director General of
Taxpayers' Service, Kolkata.
...... Applicant.
- VERSUS-
1. Union of India being represented by the
Secretary, Ministry of Finance having his office
at North Block, Central Secretariat, New Delhi-
110001.
2. The Chairman, Central Board of Indirect Taxes
& Customs, North Block, New Delhi-110001.
3. The Principal Chief Commissioner CGST & CX,
Kolkata Zone, Santi Pally, 180, Rajdanga Main
Road, Kolkata-700 107.
4. The Principal Commissioner CGST & CX,
Kolkata North Commissionerate, Santi Pally,
180, Rajdanga Main Road, Kolkata-700107.
5. Assistant/Deputy Commissioner (P & E)
Kolkata North Commissionerate, CGST Bhawan,
Santi Pally, 180, Rajdanga Main Road, Kolkata-
700 107.
....... Respondents.
Digitally signed by DhanuRam Hansda
DhanuRam
DN: C=IN, O=Personal, T=6595, OID.2.5.4.65=
1335963871619011253g9LkE5GCXYJC4, Phone=
ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515,
PostalCode=711112, S=West Bengal, SERIALNUMBER=
c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71,
CN=DhanuRam Hansda
Hansda Reason: I am the author of this document
Location:
Date: 2026.02.24 15:49:42+05'30'
Foxit PDF Reader Version: 2025.1.0
2 o.a. 350.00444.2023, m.a. 640.2025
For the Applicant : Mr. B. Bhushan, Counsel
For the Respondents : Mr. T. Bhanja, Counsel
Mr. U.S. Bhattacharyya, Counsel
ORDER
Per: Mr. Anindo Majumdar, Administrative Member:
The applicant has approached this Tribunal under Section 19 of the Administrative Tribunal Act, 1985 praying for the following relief(s):
"a) Direction upon the respondent to open the seal cover as the same has been resorted to pendency of 3rd party Criminal case and its petty nature of offence without any iota of involvement in departmental capacity.
b) Direction upon the respondents to promote the applicant for the grade of Assistant Commissioner of Customs and Indirect Taxes from issuance of promotion list.
c) To grant all applicable benefits applicable in the scale of Assistant Commissioner of Customs and Indirect Taxes from issuance of promotion list.
d) To produce records of the instant case before this Hon'ble Tribunal.
e) Costs to be borne by the respondents.
f) Any other order or orders as this Hon'ble Tribunal may deem fit & proper."
2. Facts of the case:
2.1 The applicant is at present holding the post of Additional Assistant
Director, Director General of Taxpayers' Service under the Principal Chief Commissioner CGST and Central Excise.
2.2 The meeting of the Departmental Promotional Committee (DPC) was held on 11.01.2023 to consider promotion of officers in the feeder cadre to the grade of Assistant Commissioner of Customs and Indirect Taxes on adhoc basis.
Digitally signed by DhanuRam HansdaDhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0
3 o.a. 350.00444.2023, m.a. 640.2025 2.3 He was in the Feeder post and was within the zone of consideration for promotion. His case for promotion was placed before the Departmental Promotional Committee (DPC) at its meeting held on 11.01.2023. However, the recommendation of the DPC in respect of the applicant were kept in a "sealed cover" since judicial proceedings were pending against the applicant.
2.4 On the basis of the recommendation of the DPC at its meeting held on 11.01.2023, some Officers were promoted from the Feeder Cadre of Superintendent of Central Excise to the grade of Assistant Commissioner of Customs and Indirect Taxes on adhoc basis, vide order dated 13.01.2023 (Annexure A/8). The name of the applicant did not figure in the said list.
2.5 The applicant had submitted a representation dated 23.01.2023 (Annexure A/9) to the respondents praying for grant of promotion to the grade of Assistant Commissioner of Customs and Indirect Taxes.
2.6 Aggrieved by the non-consideration of his representation dated 23.01.2023, the applicant has filed this Original Application seeking the relief(s) mentioned above.
3. Heard the Ld. Counsel for both the parties and considered the material on record.
4. At hearing, Ld. Counsel for the applicant submitted that the applicant has been acquitted in both the judicial proceedings which were pending against him.
He placed a copy of the order passed by the Ld. Judicial Magistrate 4th Court, Alipore, South 24 Parganas in BGR Case No. 1915 of 2015 and a copy of the order Digitally signed by DhanuRam Hansda DhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0 4 o.a. 350.00444.2023, m.a. 640.2025 of the Judicial Magistrate, Alipore, 7th Court in BGR Case No. 3479 of 2015. In support of his contention which was taken on record.
5. Ld. Counsel for the applicant submitted that since the applicant has been acquitted in both the judicial proceedings pending against him. Since the "sealed cover" containing the recommendation of the DPC made at its meeting held on 11.01.2023 ought to be now opened in accordance with the extant rules as well as the instructions of the Department of Personnel and Training, Government of India. He submitted that the respondents be therefore directed to open the said "sealed cover" containing the recommendation of the DPC meeting held on 11.01.2023 and that he be promoted to the Grade of Assistant Commissioner of Customs and Indirect Taxes.
6. At hearing, Ld. Counsel for the respondents submitted that the applicant was not promoted to the Grade of Assistant Commissioner of Customs and Indirect Taxes, in view the fact that two judicial proceedings were pending against him and that recommendations of the DPC made in respect of the applicant were kept in a "sealed cover" as per the extant rules.
7. He further submitted that in view of the fact that the applicant has now submitted that he has been acquitted in both the judicial proceedings pending against him, the respondents made consider his prayer for opening the said "sealed cover", in case the applicant provides copies of the Court orders in the two judicial proceedings pending against him and makes a representation to them.Digitally signed by DhanuRam Hansda
DhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0
5 o.a. 350.00444.2023, m.a. 640.2025 Findings
8. The Office Memorandum dated 14th September, 1992 of the Department of Personnel and Training, Government of India lays down the procedure and guidelines to be followed by the authorities concerned with regard to promotion of Government Servants against whom disciplinary/Court procedure is pending.
9. Relevant extract from the said Office Memorandum are reproduced below:
"2. At the time of consideration of the cases of Government servant for promotion details of Government servant in the consideration zone for promotion falling under the following category should be specifically brought to the notice of the Departmental Promotion Committee.
i) Government servants under suspension
ii) Government servants in respect of whom a charge sheet has been issued and the disciplinary proceedings are pending; and
iii) Government servants in respect of whom prosecution for criminal charge is pending.
2.1 The Departmental Promotion Committee shall assess the suitability of Government servants coming within the purview of the circumstances mentioned above along with other eligible candidates without taking into consideration the disciplinary case/criminal prosecution pending. The assessment of the DPC including 'unfit for promotion' and the grading awarded by it will be kept in a sealed cover. The cover will be superscribed 'Findings regarding suitability for promotion to the grade/post of ....in respect of Shri.... ..(name of the Government servant). Not to be opened till the terminator of the disciplinary case/criminal prosecution against Shri.......'. The proceeding of the DPC need only contain the note 'The findings are contained in the attached sealed cover'. The authority competent to fill the vacancy should be separately advised to fill the vacancy in the higher grade only in an officiating capacity when the findings of the DPC in respect of the suitability of a Government servant for his promotion are kept in a sealed cover.
2.2 The same procedure outlined in para 2.1 above will be followed by the subsequent Departmental Promotion Committee convened till the disciplinary case/criminal prosecution against the Government servant concerned is concluded.
3. On the conclusion of the disciplinary case/criminal prosecution which results in dropping of allegations against the Government servant, the sealed cover or covers shall be opened. In case the Government servant is completely exonerated the due date of his promotion will be determined with reference to the position assigned to him in the findings kept in the sealed cover/covers and with reference to the date of promotion of his next junior on the basis of such position. The Government servant may be promoted, if necessary, by reverting the junior most officiating person. He may be promoted notionally with reference to the date of promotion of his junior. However, whether the Digitally signed by DhanuRam Hansda DhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0 6 o.a. 350.00444.2023, m.a. 640.2025 officer concerned will be entitled to any arrears of pay for the period of notional promotion preceding the date of actual promotion and if so to what extent, will be decided by the appointing authority by taking into consideration all the facts and circumstances of the disciplinary proceeding/criminal prosecution. Where the authority denies arrears of salary or part of it, it will record its reasons for doing so. It is not possible to anticipate and enunciate exhaustively all the circumstances under which such denials of arrears of salary or part of it may become necessary. However, there may be cases where the proceedings, whether disciplinary or criminal, are, for example delayed at the instance of the employee or the clearance in the disciplinary proceedings or acquittal in the criminal proceedings is with benefit of doubt or on account of non-
availability of evidence due to the acts attributable to the employee etc. These are only some of the circumstances where such denial can be justified.
3.1 If any penalty is imposed on the Government servant as a result of the disciplinary proceedings or if he is found guilty in the criminal prosecution against him, the findings of the sealed cover/covers shall not be acted upon. His case for promotion may be considered by the next DPC in the normal course and having regard to the penalty imposed on him."
10. On the date of holding the meeting of the DPC for consideration of cases of Officers of promotion to the post of Assistant Commissioner of Customs and Indirect Taxes, i.e. on 11.01.l2023, judicial proceedings were pending against the applicant and in accordance with the above instructions of the Department of Personnel and Training (DoPT), the recommendation of the DPC in respect of the applicant was kept under "Sealed Cover".
11. The applicant has contended that he has been acquitted in both the judicial proceedings pending against him and has placed copies of the Court order in support of his contention. He has therefore prayed for opening of the said "Sealed Cover" and for grant of promotion and consequential benefits.
12. An extract from the judgement of the Judicial Magistrate 4th Court, Alipore, South 24-Parganas, Kolkata in BGR Case No. 1915/2015 dated 14.01.2026 which was pending against the applicant is reproduced below:
"BGR CASE No. 1915 OF 2015 Digitally signed by DhanuRam Hansda DhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0 7 o.a. 350.00444.2023, m.a. 640.2025 Order dated 14.01.2026 The Judgment is ready containing 10 pages sealed and signed and is pronounced in the open court as follows:
"Hence, it is, ORDERED That the Accused Persons namely Anupam Mahalanobish, Reshmi Mahalanobish, Kartick Mondal and Argha Roy are hereby found to be not guilty of the offence punishable under 341/506/120 B of the IPC and they are hereby acquitted from the instant case under Section 255 (1) of Code of Criminal Procedure, 1973.
The Bail Bond of the aforesaid Accused Person shall remain in force for a period of 06 (six) months from the date of this Judgment as per the provision of Section 437A of Code of Criminal Procedure, 1973.
The victim is hereby being made aware and given liberty to exercise the right to prefer an appeal under the proviso to Section 372 of the Code of Criminal Procedure, against this judgment and order. If necessary, the victim may avail the free legal assistance through the District Legal Services Authority, South 24 Parganas, for the purpose of preferring and prosecuting such appeal.
A copy of this Judgment be forwarded to the District Magistrate, South 24 Parganas and office of the District Legal Services Authority, South 24 Parganas in strict compliance of the order No. 05 dated 29.03.2022 passed by the Hon'ble High Court at Calcutta in Sabitri Bhunya-vs- State of West Bengal [CRA 266 of 2020].
D/A to do the needful and to take note in the relevant registers. CIS be updated once."
13. An extract from the judgment of the Judicial Magistrate 7th Court, Alipore, South 24-Parganas, Kolkata dated 06.03.2025 in BGR Case No. 3479 of 2015 is reproduced below:
"ORDERED;
that the accused persons namely (1) Anupam Mahalanabish, 2) Reshmi Mahalanabish and (3) Kartick Mondal are found not guilty of the offences punishable U/S 323/506 of Indian Penal Code and are acquitted in view of S.255(1) Cr.P.C. They, be released from their bail bonds, if any.
(46) The judgment is delivered in open Court. Let necessary noting be made in the germane register.
47) Let the soft copy of the judgment be uploaded in the CIS within 48 hrs. from this day as per Rule 186 A of Cr.R.O. of the Honourable High Court at Calcutta.Digitally signed by DhanuRam Hansda
DhanuRam DN: C=IN, O=Personal, T=6595, OID.2.5.4.65= 1335963871619011253g9LkE5GCXYJC4, Phone= ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0 8 o.a. 350.00444.2023, m.a. 640.2025 (48) The victim/ complainant has a right to prefer an appeal under the proviso to section 372 of Cr.P.C. and if necessary she is entitled to avail free legal assistance through Legal Services Authorities concerned to prefer & prosecute such appeal.
(49) Let a copy of this judgment be forwarded to the District Magistrate, South 24 Parganas, DLSA, South 24 Parganas for due intimation to the victim as defined under section 2 (wa) of the Code of Criminal Procedure.
(50) BC I and BC II to comply."
14. From a plain reading of above Court orders, it is apparent that the applicant has been acquitted in the two judicial proceedings pending against him. We are of the opinion that the "sealed cover" containing recommendation of the DPC made at its meeting on 11.01.2023 in respect of the applicant ought to be opened by the competent respondent authority in terms of the DoPT Office Memorandum dated 14th September, 1992 (supra).
15. In view of the aforesaid directions, we direct the competent respondent authority to consider the above Court orders regarding the judicial proceedings concerning the applicant and to open the "Sealed Cover" containing the recommendation of the DPC made at its meeting held on 11.01.2023 in respect of the applicant and to also consider his prayer for promotion in accordance with the instructions/ guidelines contained in DoPT Office Memorandum dated 14th September, 1992 (supra).
16. With these directions, the O.A. is disposed of without any order as to cost.
The M.A. stands disposed of accordingly.
(Diwakar Singh) (Anindo Majumdar)
Judicial Member Administrative Member
Drh
Digitally signed by DhanuRam Hansda
DhanuRam
DN: C=IN, O=Personal, T=6595, OID.2.5.4.65=
1335963871619011253g9LkE5GCXYJC4, Phone=
ae67f2fe2825a3d09ab7e1f6c3245d45a1b89c1257419c6eb7e8dad5b6505515, PostalCode=711112, S=West Bengal, SERIALNUMBER= c6a08597b4f862e0885e118c2835105ca8a490fa0a973f858e89b777a0a70d71, CN=DhanuRam Hansda Hansda Reason: I am the author of this document Location:
Date: 2026.02.24 15:49:42+05'30' Foxit PDF Reader Version: 2025.1.0