Central Administrative Tribunal - Kolkata
Himabanta Dutta vs Income Tax Department on 23 December, 2025
1 O.A. No. 350/1285/2024
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH, KOLKATA
O.A. No. 350/1285/2024
Date of Hearing: 11.11.2025
Date of Order : 23.12.2025
Coram: Hon'ble Mr. Anindo Majumdar, Administrative Member
Hon'ble Mr. Diwakar Singh, Judicial Member
In the matter of :
1. Shri Himabanta Dutta, Son of
Harendra Nath Dutta, Date of Birth:
07.04.1989, working as Tax Assistant
in the office of the Additional Chief
Commissioner of Income Tax (Hq)
Admin(TPS), Aayakar Bhawan,
Kolkata 700069, residing at Village:
Dakhinroy pally, Baruipur, Kolkata-
700144,
2. Shri Suvendu Roy, son of Paritosh
Kumar Roy, Date of birth: 01.12.1988,
working as Tax Assistant in the office
of ITO, Ward No. 2(1) Coochbehar,
Aayakar Bhawan , Debibari north
Coochbehar -736101, residing at Vill
+P.O:Pachagarh, P.S: Mathabha nga,
Dist: Coochbehar.
3. Shri Rajdeep Chatterjee, Son of
Arun Kumar Chatterjee, Date of
birth: 09.06.1989, working as Tax
Assistant the Principal under
Commissioner of Income Tax (AU)-9,
3, Government Place, Kolkata-
700001, residing at Aayakar Abasan,
110, Santipally, Kolkata-700107.
......... Applicants
-Versus-
1). The Union of India, service
through the Secretary Department of
Income tax Br Ministry of Finance,
North Block, New Delhi - 110070, E-
mail: [email protected]
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b
9b058b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864
H JHA
1da0dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:02:22+05'30'
Foxit PDF Reader Version: 2024.3.0
2 O.A. No. 350/1285/2024
2). The Chairman, Central Board of
Direct Tax, North Block, New Delhi-
110070.
3). The Principal Chief Commissioner
of Income Tax, West Bengal &
Sikkim, Aaykar Bhawan, P-7
Chowringhee Square, Kolkata -
700069.
4). The Commissioner of Income Tax
(Admn & TPS), Kolkata, Aaykar
Bhawan, P-7 Chowringhee Square,
Kolkata 700069.
5). The Additional Commissioner of
Income Tax, Hqrs. (Pers & Estt)
Kolkata, Aaykar Bhawan, P-7
Chowringhee Square, Kolkata
700069.
6. The Deputy Commissioner of
Income Tax, Hqrs. (Pers & Estt)
Kolkata/Joint Commissioner of
Income Tax, Hqrs. (Pers & Estt)
Kolkata, Aaykar Bhawan, P-7
Chowringhee Square, Kolkata -
700069.
....Respondents
7). Sri Niraj Kumar Dubey, working
as Tax Assistant in the office of
MSTU, 110, Santi pally, Aaykar
Bhawan (Poorva), Kolkata-700107.
DOB: 15.01.1988
8). Sri Aritra Bhattacherjee, working
as Tax Assistant in the office of
PCCIT (Assessment Unit), o/o pr. CIT
(A.U.) 3, Kolkata. DOB: 31.12.1989.
9). Saswati Chakraborty, working as
Tax Assistant in the office of
PCIT(Assessment) Unit-1, Aaykar
Bhawan, Kolkata-700069, DOB:
17.1.1988
....Private Respondents
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b
9b058b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864
H JHA
1da0dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:02:22+05'30'
Foxit PDF Reader Version: 2024.3.0
3 O.A. No. 350/1285/2024
For The Applicant(s): Mr. B. P. Manna, Ms. G. Roy,
Mr. R. Kundu; Counsel
For The Respondent(s): Mr. P. Bajpayee, Mr. C. Sinha; Counsel
ORDER
Per: Mr. Diwakar Singh, Member (J)
The applicants have filed this original application under Section 19 of the Administrative Tribunal Act, 1985 seeking the following relief(s):
"a) An order to quash, cancel and withdraw or amend the order being Annexure- Al for all intents and purposes.
b) An order to recast the final seniority list on the basis of Judgement of Mumbai Bench and Judgement of Principal Bench and interpolated the name of the petitioners as per Recruitment Rules of 2015.
c). An order to quash and set aside the promotion orders dated 13.08.2021 and promote the petitioners against the vacancy year 2019 and paid all the consequential benefits.
d). To Extend the benefit of judgement & order dated 30.04.2024 issued by the Hon'ble Principal Bench, New Delhi alongwith order dated 28.03.2024 as passed by the Hon'ble CAT, Mumbai Bench.
e). Consider the representation dated 16.5.2024,20.05.2024 8.5.2024and 01.07.2024 on the basis of judgement and order of the Hon'ble Principal Bench and benefit shall given as per their juniors.
f) Pass such other order/orders and/or direction/directions as deemed fit and proper.
g) Certify and transmit the entire records and papers pertaining to the applicant's case so that after the causes shown thereof conscionable justice may be done unto the applicant by way of grant of reliefs as prayed in (a) to (e) above.
g). Your applicants pray that your Lordships allow the applicants to filed this original application in single under 4(5)(a) of CAT Procedure Rules 1987 as the cause of action and relief prayed for is identical.
h). Costs and incidentals."
2. The applicants in the present Original Application were appointed as Multi-Tasking Staff (MTS) through SSC MTS Examination, 2013 and joined the Income Tax Department during June-September 2014. Their inter-se seniority in the MTS cadre is Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 4 O.A. No. 350/1285/2024 not in dispute and stands reflected in the Gradation List dated 01.01.2019 (Annexure A/5), wherein all the three applicants are ranked higher than the private respondents herein, who belong to the same recruitment batch and are identically situated employees. 2.1 Under the Recruitment Rules of Tax Assistant, namely, the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, Tax Assistant Group 'C' Posts, Recruitment Rules, 2015 (Recruitment Rules of 2015), framed under proviso to Article 309 of the Constitution of India, 25% of the posts of Tax Assistant are to be filled by promotion from the feeder cadres including MTS, subject to fulfilment of three conditions, viz. (i) 5 years regular service; (ii) Matriculation; and (iii) passing of Departmental Examination for Data Entry Skill of 5000 key depressions per hour. The applicants achieved the eligibility criteria and became entitled for consideration for promotion to Tax Assistant. 2.2. It is the case of the applicants that while effecting promotions for the Vacancy Year 2021 vide order dated 13.08.2021 (Annexure A/2), and while preparing the eligibility/seniority lists dated 20.06.2024/19.07.2024, the respondents adopted a methodology based solely on the date of passing the Data Entry/Computer Skill Test, resulting in juniors of the same batch and lower in original MTS seniority, i.e. the private respondents herein, being promoted ahead of the applicants.
2.3. The applicants have challenged the promotion order to the extent it excludes them and the final eligibility/seniority list dated Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 5 O.A. No. 350/1285/2024 19.07.2024 (Annexure A/1), contending that executive instructions such as CBDT letters dated 13.04.2005, 23.05.2016, 03/04.10.2018, 28.06.2019 or 31.05.2023 cannot override the statutory Recruitment Rules of 2015. Being aggrieved, the present Original Application has been instituted seeking appropriate reliefs.
2.4. Vide interim order dated 09.09.2024, this Tribunal had directed that no effect shall be given to the seniority list dated 19.07.2024. The said interim order is in force as on date.
3. Learned Counsel for the applicants has contended that:-
(I) The inter-se seniority of direct-recruit MTS is based solely on the Staff Selection Commission (SSC) Examinaton merit, and cannot be altered by passing a qualifying skill test earlier. (II) The Computer Skill Test is merely qualifying in nature, not competitive, and hence cannot form the basis for seniority re-order. (III) The CBDT's own circular dated 28.06.2019 declared the earlier instruction dated 13.04.2005 as redundant, yet the Department inconsistently continued to apply CST-date-based ordering.
(IV) The DoPT guidelines of 16.09.2022 mandate that when promotions are from multiple feeder grades, inter-se seniority within cadre must be preserved.
Digitally signed by UTKARSH JHA
UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 6 O.A. No. 350/1285/2024 (V) The O.M. dated 12.08.2025 clarifies that eligibility lists must flow from the Recruitment Rules 2015 alone and earlier instructions are withdrawn.
(VI) The private respondents, though juniors in MTS gradation list to the applicants herein, were promoted earlier which is impermissible under the statutory scheme.
Ld. Counsel for the applicant prays that the eligibility/seniority lists and promotion sequence be re-drawn strictly as per MTS cadre seniority, and the applicants be granted consequential notional benefits.
4. The respondents, in their detailed reply, have opposed the Original Application and submitted that the action taken by the department was strictly in accordance with the instructions and clarifications issued by the CBDT from time to time. They submit that although the Recruitment Rules of 2015 prescribe the basic eligibility criteria for promotion to the post of Tax Assistant being five years' regular service, matriculation, and passing of the Computer Skill Test, the Rules are silent on the modality of preparing a combined eligibility list for heterogeneous feeder cadres such as MTS, LDC, Notice Server, Record Keeper, etc. It is, therefore, contended that the executive instructions issued by the CBDT were necessary to fill this gap, particularly in view of the differing pay levels and absence of a common seniority structure across the feeder grades.
Digitally signed by UTKARSH JHAUTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 7 O.A. No. 350/1285/2024 4.2. The respondents have emphasised that the CBDT's letter dated 28.06.2019 did not completely discard the earlier methodology but clarified that while the provisions of the Recruitment Rules must be fulfilled first, the sequencing of eligible officials could thereafter be arranged on the basis of the date of passing the Computer Skill Test, as reiterated in the answer to Query No. (ii) of the same letter. They maintain that this position was uniformly followed across the country and that the West Bengal & Sikkim region was bound to adhere to these clarifications as a subordinate office. It is further argued that until the issuance of the circular dated 31.05.2023, no direction was received from the DoPT or CBDT to alter the methodology or to implement the subsequent judicial pronouncements cited by the applicants. 4.3. The respondents also rely heavily on the clause in the circular dated 31.05.2023 which stipulates that actions already taken pursuant to earlier instructions shall not be altered so as to avoid disturbing "settled seniority." They contend that the promotions granted in earlier years, including those of the private respondents in 2021, were based on prevailing instructions and were fully valid.
They further submit that the applicants themselves benefited from the same methodology in OA No. 864/2019, and therefore they are estopped from challenging the very basis on which they secured promotion subsequently.
4.4. It is also contended that the reliance placed by the applicants on the OMs and later judicial pronouncements is misplaced, as Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 8 O.A. No. 350/1285/2024 none of those directions were specifically made applicable retrospectively to past DPCs or seniority lists. The respondents argue that reopening past DPCs would cause administrative complications and unsettle the entire promotional hierarchy. According to them, the present OA is speculative in nature, misconceived, and filed without full disclosure of earlier proceedings, including the applicants' own participation and benefit in earlier litigation.
4.5. The private respondents have additionally pleaded that the Applicant No.1 had been a beneficiary of an earlier Tribunal order in OA 864/2019, and cannot now approbate and reprobate. 4.6. On these grounds, the respondents have prayed for dismissal of the O.A.
5. Heard Ld. Counsel on both the sides and perused the material on record.
6. The core issue that emerges is whether, while considering promotion to the post of Tax Assistant under the Recruitment Rules of 2015, the respondents were justified in preparing the eligibility/seniority list based on the date of passing of the Computer Skill Test, thereby placing the private respondents, who are admittedly junior to the applicants in the MTS Gradation List, above the applicants.
6.2. It is not in dispute that the applicants and the private respondents all belong to the same SSC batch of 2013 and entered Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 9 O.A. No. 350/1285/2024 service as direct-recruit MTS. Their inter-se seniority within the MTS cadre stands reflected unambiguously in the Gradation List dated 01.01.2019, wherein the applicants hold higher positions. It is also undisputed that the Computer Skill Test prescribed for promotion under the Recruitment Rules of 2015 is merely qualifying in nature, and is not a competitive examination intended to reorder seniority.
6.3. The respondents, however, contend that they acted strictly in accordance with the CBDT instructions and clarifications issued, from time to time, particularly the instructions dated 13.04.2005, 23.05.2016 and clarificatory portions of the letter dated 28.06.2019 which, according to them, permitted preparation of the eligibility list on the basis of the date of passing of the Data Entry/Computer Skill Test. It is urged that the subsequent CBDT circular dated 31.05.2023, while withdrawing earlier instructions, protected actions already taken so as not to disturb "settled seniority" and that the applicants' claim cannot, therefore, be reopened.
6.4. On the other hand, the applicants assert that the very text of the Recruitment Rules of 2015, being statutory in nature under the proviso to Article 309, contains no provision enabling CST-date-
based seniority. They contend that once the statutory rules are silent on a particular criterion, no executive instruction can add to or substitute the statutory scheme. They rely on the fact that even CBDT's own letter dated 28.06.2019 acknowledges redundancy of Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 10 O.A. No. 350/1285/2024 the earlier CST-based method and that the later O.M. dated 12.08.2025 reiterates that eligibility lists must strictly follow the Recruitment Rules. They also point out that the list is pending and the seniority has never attained finality, especially in view of the interim order of this Tribunal dated 09.09.2024 staying the seniority list dated 19.07.2024.
7. The position of law on the supremacy of statutory rules framed under Article 309 over executive instructions is well settled by a series of judgments of the Hon'ble Supreme Court, including S.L. Sachdev & Another vs. Union of India & Others [1981 SCR (1) 971], State of Maharashtra vs. Jagannath Achyut Karandikar [1989 SCC (Supp) 1 393] and Secretary, State of Karnataka & Others vs. Uma Devi & Others [(2006) 4 SCC 1], all of which unequivocally declare that administrative directions cannot amend, modify or override statutory rules. This Tribunal also notes that in cases squarely covering this issue, i.e. the judgments of the Mumbai Bench of this Tribunal in OA No. 715/2019 and the Principal Bench in OA No. 1864/2023, the method of determining eligibility and seniority on the basis of CST-
date has been categorically held to be unsustainable. The Hon'ble Delhi High Court has further affirmed the view taken by the Principal Bench of this Tribunal on this subject.
7.2. We find no distinguishing feature in the present case. The applicants and private respondents stand on the same factual footing as those in the aforesaid matters, and the rationale laid Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 11 O.A. No. 350/1285/2024 down therein applies with full force. The reliance placed by the respondents on the "settled seniority" clause of the circular dated 31.05.2023 is misplaced, as the seniority between the contesting parties remains sub judice before this Tribunal and is subject to the interim order already in force. The seniority list having been stayed, it cannot be treated as final or settled. 7.3. Accordingly, we hold that the preparation of the eligibility/seniority list and consequential promotions based on CST-date-based ordering is contrary to the statutory Recruitment Rules of 2015, unsustainable in law, and liable to be re-visited.
8. In view of the above findings, and keeping in mind the authoritative pronouncements of the Mumbai Bench of this Tribunal in O.A No. 715/2019 and the Principal Bench in O.A No. 1864/2023, both of which have examined the identical issue and held in favour of SSC-merit-based inter-se seniority, we are persuaded to adopt the same approach in the present matter as well. The Hon'ble Delhi High Court's affirmation of the Principal Bench order further fortifies this view.
8.2. Consequently, the seniority/eligibility list dated 19.07.2024, insofar as it places the private respondents above the applicants on the basis of the date of passing the Computer Skill Test, cannot be sustained. The respondents are directed to re-cast the eligibility/seniority list strictly in accordance with the Recruitment Rules of 2015, on the basis of the inter-se seniority of the officials in the MTS cadre as reflected in the SSC merit position and not on Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0 12 O.A. No. 350/1285/2024 the basis of the CST date. Upon such re-casting, the respondents shall convene a review DPC for the relevant vacancy years, including the vacancy year 2021, and reconsider the applicants for promotion accordingly.
8.3. Should the applicants be found otherwise eligible, they shall be accorded promotion from the date their immediate juniors were promoted, along with all consequential benefits relating to seniority and notional fixation of pay, though without arrears of back wages.
The entire exercise shall be completed within a period of eight weeks from the date of receipt of a certified copy of this order. The interim order dated 09.09.2024 shall stand merged with this final direction.
9. With the aforesaid directions, this O.A. stands disposed of.
There will be no order as to costs.
(Diwakar Singh) (Anindo Majumdar)
Member (J) Member (A)
UJ
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b 9b058b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b8864 H JHA 1da0dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:02:22+05'30' Foxit PDF Reader Version: 2024.3.0