Central Administrative Tribunal - Hyderabad
Dept Of Revenue vs M Ramadevi on 15 December, 2020
1 MA 433/20 in RASR 681/20 in OA 445/19
IN THE CENTRAL ADMINISTRATIVE TRIBUNAL
HYDERABAD BENCH: HYDERABAD
MA No. 433/2020 in RASR No. 681/2020
in
Original Application No.445 of 2019
Order of Order: 15.12.2020
Hon'ble Mr. Ashish Kalia, Judl. Member
Hon'ble Mr. B.V. Sudhakar, Admn. Member
Between:
1. The Union of India Represented by The Principal Chief
Commissioner of Income Tax (CCA), Andhra Pradesh &
Telangana, Income Tax Department Government of
India, Ministry of Finance, Department of Revenue, 10th
Floor, C - Block, I.T Towers, A C Guards, Hyderabad.
2. The Chief Commissioner of Income Tax, Hyderabad, 9th
Floor, I.T Towers, A C Guards, Hyderabad.
3. The Chief Commissioner of Income Tax, Vijayawada, S
V R Plaza, 3rd Floor, Near Hotel Sree Square,
Moghalrajpuram, Tikkle Road, 1st Line, Vijayawada,
Andhra Pradesh.
4. The Chief Commissioner of Income Tax,
Vishakapatnam, Dhaba Gardens, Aayakar Bhavan,
Vishakapatnam.
... Review Applicants/ Respondents
And
1. M. Ramadevi, W/o. Eswara Rao, Aged about 52 Years,
Occ: Casual Labour, O/o Income Tax Office, Ward - 1,
Aayakar Bhavan, Opp: Bhaskar Talkies, Gudivada,
Krishna District, R/o. H. No. 12/52-B, Relli Street,
Gudivada, Krishna District - 521301.
2. K. Maheshwar, S/o. K. Komuraiah, Aged about 50 Years,
Occ: Casual Labour, O/o. Joint Commissioner of Income
Tax, Warangal range (I/C), Warangal, R/o. H. No - 16-11-
452, Chintal, Warangal-506002.
3. Shaik Babusa, S/o. Shaik Bickari, Aged about 42 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, Lakshmi Puram, Guntur, R/o. Door No. 4 -
43 C, Lam Post, Tadikonda Mandal, Guntur District -
522034.
2 MA 433/20 in RASR 681/20 in OA 445/19
4. B. Mallesh, S/o. V. Pullappa, Aged about 44 Years, Occ:
Casual Labour, O/o Joint Commissioner of Income Tax,
Ananthpur Range, 3rd Road, New Town, Ananthapur,
Ananthpur District R/o. H.No. 4/153, Vidyaranya Nagar,
Papampeta,Anantapur, Anantapur District - 515004.
5. D. D. Srinivasan, S/o. D. M. Desappa, Aged about 39
Years, Occ: Casual Labour, O/o Additional Commissioner
of Income Tax, Range-1, Tirupati, R/o. Door No. 4-4-
650/A, Reserir Road, Nehru Nagar, Tirupati.
6. N Laxmi Devi, W/o. N Anand, Aged about 53 Years, Occ:
Casual Labour, O/o Joint Commissioner Of Income Tax,
Kurnool Range, Kurnool, R/o. H.No. 46-163-18-Q,
Budhawarapeta, Kurnool - 518002.
7. D. Srinivasulu, S/o. Venkateswarlu, Aged about 48 Years,
Occ: Casual Labour, O/o Joint Commissioner of Income
Tax, Kurnool, R/o. Door No. 50/18, Arora Nagar, B
Camp, Kurnool, Kurnool District - 518002.
8. A. Eswaraiah, S/o. A. Gangaiah, Aged about 43 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, Range-1, Tirupati, R/o. Door No. 6-2-156/3,
T Nagar, Tirupati, Chittor District.
9. B. Surya Rao, S/o. B. Appala Naidu, Aged about 50
Years, Occ: Casual Labour, Income Tax Office, Siddardha
Nagar, Vizainagaram, Vizainagaram District, R/o.
Kumaram, Jami Mandal, Vizainagaram, Vizainagaram
District.
10. D. Kasaiah, S/o Saidulu, Aged about 43 Years, Occ:
Casual Labour, O/o Additional Commissioner of Income
Tax, Range 4, 7th Floor, D Block, Income Tax Towers, A.
C. Guards, Hyderabad, R/o. H.No. 9-101/7, Channareddy
Colony, Peerzadiguda, Uppal, Hyderabad -500098.
11. T. Udaya Bhaskar, S/o. T. Chengalarayudu, Aged about
43 Years, Occ: Casual Labour, O/o Principal
Commissioner of Income Tax, Tirupati, I Floor, Aayakar
Bhavan, K T Road, Tirupati, R/o. Door No. 17-2,
Peddaharijanawada, Mogarala, Damalacheruvu, Chittoor,
Andhra Pradesh - 517152.
12. V. Satyanarayna Murthy, S/o. Late. Stayanarayana
Murthy, Aged about 49 Years, Occ: Casual Labour,
Income Tax Office, Ward No. 1, Gandhi Nagar, 2nd Lane
Anakapalli, Visakhapatnam District, R/o. Door No 1-4-
133, Gandhi Nagar, Income Tax Office Street, Anakapalli,
Visakapatnam District - 531001.
3 MA 433/20 in RASR 681/20 in OA 445/19
13. U. Bharathamma, W/o. Gopal, Aged about 46 Years, Occ:
Casual Labour, O/o Joint Commissioner Of Income Tax,
Kurnool Range, Aayakar Bhavan, Opp : Children Park, N.
R. Pet, Kurnool, R/o. H.No. 76/97-58G, Weaker Section
Colony, Kurnool.
14. A. Rambotlu S/o. A. Mallaiah, Aged about 44 Years, Occ:
Casual Labour, O/o. Joint Commissioner Of Income Tax,
Dargamitta, Nellore, R/o. Door No.3-2-241, Chakali
Street Nawabpet, Nellore - 524002.
15. K. Mahender, S/o K. Ailaiah, Aged about 40 Years, Occ:
Casual Labour, O/o Income Tax Office, Ward - 1, Pathi
Srinadham Complex, Ramaiahguda Road, Vikarabad, R/o.
H.No. 3-6-105/17, Venkat Reddy Nagar, Ramanthapur,
Amberpet, Uppal, Hyderabad - 500013.
16. V. Reddyswara, S/o. V. Thimmaiah, Aged about 38 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, No. 22, K T Road, Tirupati, R/o. Door No.
13-138/2, L. B. Nagar. M. R. Palli, Tirupati Chittoor
District, Andhra Pradesh - 517502.
17. V. Lakshma Naik, S/o. V. Bheema Naik, Aged about 48
Years, Occ: Casual Labour, O/o Joint Commissioner of
Income Tax, Anantapur Range, 3rd Road, New Town,
Anantapur, R/o. H.No. 2/45, N N C Thanda, Somandepalli
Mandal, Anantapur - 515122.
18. B. Ramu, S/o. B. Gopal, Aged about 40 Years, Occ:
Casual Labour, O/o Principal Commissioner of Income
Tax, Aayakar Bhavan, Tirupati, R/o. Door No 8-37/6,
Bhandhari Colony, Santhi Nagar, MR Palli, Tirupati,
Chittoor District.
19. P. Sivaparvathi, D/o. P. Sambasiva Rao, Aged about 48
Years, Occ: Casual Labour, O/o Additional Commissioner
Of Income Tax, Range - 2, 1st Floor, Rajkamal Complex,
Lakshipuram, Guntur, R/o. H.No. 5-71-25-6/21, Brodipet ,
Guntur - 522005.
20. V. Gavarraju, S/o. V. Nagaraju, Aged about 50 Years,
Occ: Casual Labour, O/o Income Tax Office, Ward - 1,
Doddipatla Rd, Palakol, R/o. Income Tax Office Quarters,
Type 2, Doddipatla Rd, Palakol, West Godvari- 534260.
21. H. Asha, D/o Mohan Singh, Aged about 46 Years, Occ:
Casual Labour, O/o Director of Income Tax, Investigation
Department, 3rd Floor, Aayakar Bhawan, Basheerbagh,
Hyderabad, R/o. H.No. 5-9-884, Abids, Gunfoundry,
Nampally, Hyderabad -500001.
4 MA 433/20 in RASR 681/20 in OA 445/19
22. B. Anuradha, D/o B. Mallesh, Aged about 48 Years, Occ:
Casual Labour, O/o Additional Commissioner of Income
Tax, Range 4, 7th Floor, D Block, Income Tax Towers,
A.C. Guards, Hyderabad, R/o. H.No. 2-3-603/49/82/1,
New Patel Nagar, Amberpet, Hyderabad.
23. G. Yadagiri, S/o. G. Rajaiah, Aged about 43 Years, Occ:
Casual Labour, Pr. Director of Income Tax (INV), 3rd
Floor Anexe Building, Aayakar Bhawan, Basheerbagh,
Hyderabad, R/o. H.No. 1-38-1885, Block No. - 4.285 S/F,
Krishna Nagar, Rasoolpura, Secunderabad, Hyderabad -
500003.
24. Y. Gurumurthy, S/o. Late Appa Rao, Aged about 42
Years, Occ: Casual Labour, Income Tax Office, Siddardha
Nagar, Vizainagaram, Vizainagaram District, R/o. Door
No 17-12-9, Jonnaguddi, Balaji Junction, Vizainagaram,
Vizainagaram District.
25. G. Naresh, S/o G. Jagan, Aged about 44 Years, Occ:
Casual Labour, O/o Joint Commissioner of Income Tax,
Range 5, 3rd Floor, D Block, Income Tax Towers, A. C.
Guards, Hyderabad, R/o. H.No. 1-3-373, Tallabasty,
Kawadiguda, Hyderabad.
26. K. Shankar, S/o. K. Narayana, Aged about 45 Years, Occ:
Casual Labour, O/o Additional Commissioner of Income
Tax, Range -1, 7th Floor, B- Block, I.T.Towers,
Hyderabad, R/o. H No. 5-30, Vinayaka Nasgar, Madina
Mazid, Sanga Reddy, Medak District - 502001
27. M. Narasimha Rao, S/o. M. Koteswara Rao, Aged about
46 Years, Occ: Casual Labour, O/o. Income Tax Office,
Ward-1, G. B. C. Road, Bapatla, R/o. Door No. 8-1-58,
Ward - 14, Hanumantha Rao Colony, Baptla Guntur
District - 522101.
28. A. Kiran Kumar, S/o. A. Bhaskar, Aged about 42 Years,
Occ: Casual Labour, O/o. Income Tax Office, Ward-1,
Narasinga Rao Pet, Gudur, Nellore District, R/o. Door No.
9/428, Danduvari Stret, Kapadi Palem, Nellore, Nellore
District.
29. P. Venkanna, S/o. P. Subba Rao, Aged about 44 Years,
Occ: Casual Labour, O/o Income Tax Officer, Ward - 1,
Opp : Sai Baba Temple, Bose Road, Tenali, R/o. Door No.
5-9-59/7, 3rd Line, Patel Nagar, Bapatla, Guntur Disrtrict -
522101.
30. G. Satya Rao, S/o G. Appanna, Aged about 40 Years,
Occ: Casual Labour, O/o Chief Commissioner of Income
Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
5 MA 433/20 in RASR 681/20 in OA 445/19
Visakhapatnam, R/o. Door No. 36-92-242/236,
Neelakantha Nagaram, Kailasapuram, Visakhapatnam,
Visakhapatnam District.
31. G. Anjineyulu Naik, S/o. G. Bheema Naik, Aged about 44
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, Tirupati, I Floor, Aayakar Bhavan, K T
Road, Tirupati, R/o. Door No. 510-5, Grand Manor
Appartment, 5th Floor, Upadyaya Nagar, Tirupati., Chittor
District.
32. C. Sudhakara Reddy, S/o. C. Ranga Reddy, Aged about 40
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax, Tirupati, I Floor, Aayakar Bhavan, K T
Road, Tirupati, R/o. Door No. 8-16/5, 6th Road, Srinagar,
Tirupati , Chittor District
33. J. Gopal, S/o. J. Balakrishna, Aged about 38 Years, Occ:
Casual Labour, O/o Additional Commissioner of Income
Tax, Range -1, K T Road, Tirupati, R/o. Door No. 20-49-
520-1424, Korlagunta, Maruthi Nagar, Tirupati , Chittor
District - 517501.
34. A. Ramarao, S/o. A. Narasaiah, Aged about 39 Years,
Occ: Casual Labour, O/o Joint Commissioner of Income
Tax, Ongole Range, Roshan Plaza, Ram Nagar 8th Line,
Ongole, Prakasam District, R/o. Door No. 25-038-810,
Bathulavari Kunta, Balaji Nagar, Ongole, Prakasam
District - 523001.
35. U. Babu Rao, S/o U. Dasamma, Aged about 46 Years,
Occ: Casual Labour, O/o Chief Commissioner of Income
Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 32-8-193, Lakshmi Devi
Peta, Near Saibaba Gudi, Atchiyyammapeta,
Vishakapatnam, Vishakapatnam District- 530037.
36. M. Viswanadham, S/o M. Sominaidu, Aged about 40
Years, Occ: Casual Labour, O/o Chief Commissioner of
Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,
Visakhapatnam, R/o. Door No. 2-5-246, Appughar, N T
R M V P Colony, sector 9, Visakhapatnam,
Vishakapatnam District - 530017.
37. P. Rajasekhar S/o. P. Narayana, Aged about 38 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, Tirupati, I Floor, Aayakar Bhavan, K T
Road, Tirupati, R/o. Door No. 4-8-31, Bommagunta, Opp
: Ramchandra Pushkerani, Tirupati, Chittoor District.
38. R. Rajasekhar, S/o. R. Bangaraiah, Aged about 42 Years,
Occ: Casual Labour, O/o Assistant Director of Income
6 MA 433/20 in RASR 681/20 in OA 445/19
Tax (Inv), Unit-IV(4), K T Road, Tirupati, R/o. Door No.
4-4-565, Nehru Nagar, Tirupati, Chittoor District.
39. Dara Venkata Ramana Kumar, S/o. D. Rangarao, Aged
about 38 Years, Occ: Casual Labour, O/o Additional
Commissioner of Income Tax, Range -II, K T Road,
Tirupati, R/o. Door No. 18-1-26, Dwaraka Nagar, K. T.
Road, Tirupati, Chittoor District.
40. G. Srinivas Rao, S/o. G. Basava Punnaiah, Aged about 36
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax - 2, Kondapur R R District, Hyderabad,
R/o. H. No 3-45, Peravalipalem, Guntur, Guntur District -
522261.
41. M. Devanand, S/o. M. Doraswamy, Aged about 45 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, Tirupati, I Floor, Aayakar Bhavan, K T
Road, Tirupati, R/o. Door No. 4-5-1218/rc2, Giripuram,
Tirupati, Andhra Pradesh - 517501.
42. Begari Ramulu, S/o B. Shivappa, Aged about 37 Years,
Occ: Casual Labour, O/o Chief Commissioner of Income
Tax - 1, Income Tax Towers, A. C. Guards, Hyderabad,
R/o. Plot No. 19/5, N. F. V Colony, Ambedkar Nagar,
Opp. Noble High School, Balaji Nagar, Medchal District -
500087.
43. D. Sivapal, S/o. D. Sivaiah, Aged about 41 Years, Occ:
Casual Labour, O/o Additional Commissioner of Income
Tax, Kadapa Range, Aayakar Bhavan, Nagarajupeta,
Kadapa, R/o. Door No. 45/242, Balaji Nagar,
Ravindrnagar Post, Kadapa, Kadapa District - 516003.
44. B. Lukas, S/o. B. John, Aged about 49 Years, Occ: Casual
Labour, O/o Comissioner of Income Tax (Appeals)-10,
Aayakar Bhavan, 2nd Floor, Annexe, Basheerbagh,
Hyderabad, R/o. H. No 6-1-521/F, B J R Nagar,
Khairtabad, Hyderabad - 500004.
45. Md. Abid Ali, S/o. Md Yousuf Ali, Aged about 40 Years,
Occ: Casual Labour, O/o Income Tax Officer, Ward -1,
Opp : New Bus Stand, Veerabadra Nagar, Sangareddy
District, R/o. H.No. 3-3-29/a/1, Fathekahan darga,
Sangareddy, Medak District- 502001.
46. D. Amarnath, S/o D. Gangadhar, Aged about 42 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, AP & TS, Welfare Section, 10th Floor, D
Block, I.T Towers, A. C. Guards, Hyderabad, R/o. H.No.
3-3-583, Khutbiguda, Koti, Hyderabad -500027.
7 MA 433/20 in RASR 681/20 in OA 445/19
47. P. Ratanlal, S/o. P. Rampal, Aged about 40 Years, Occ:
Casual Labour, O/o The Additional Commissioner of
Income Tax, Aayakar Bhavan, Rajeev Gung, Khammam,
R/o. H.No. 7-3-451/A, Vijay Nagar Colony -1,
Khanapuram Haveli (Rural), Khammam District -
507002.
48. P. Koteswara Rao, S/o Singaiah, Aged about 38 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, (Transfer Pricing), 5th Floor, Aayakar
Bhawan, Basheerbagh, Hyderabad, R/o. Plot No - 70 &
80, Mamatha Nagar Colony, Nagol, Ranga Reddy -
500068
49. B. Srinivasa Rao, S/o. Ram Mohan Rao, Aged about 43
Years, Occ: Casual Labour, O/o Income Tax Office, Ward
-1, Parasupet, Machilipatnam, Krishna District, Andhra
Pradeshi, R/o. Door No. 20-152-2, Ravindra Towers, Flat
No - 302, Kobbarithota, Chilakalapudi Post,
Machilipatnam, Krishna District - 521002.
50. J. Kedarnath, S/o Late Hanumanth Rao, Aged about 40
Years, Occ: Casual Labour, O/o Principal Commissioner
of Income Tax - 1, 7th Floor, A Block, Income Tax
Towers, A. C. Guards, Hyderabad, R/o. H.No. 4-6-
97/2/1/1, Rambagh, Attapur, Hyderabad-500048.
51. K. Arvind Kumar, S/o. K. Srihari, Aged about 40 Years,
Occ: Casual Labour, O/o Additional Commissioner of
Income Tax, Range 6, A C Gards, Hyderabad, R/o. 13-6-
954, Banjawadi, Karwan sahu, Hyderabad.
52. P. G. Hari Prasad, S/o. P. Gopal, Aged about 44 Years,
Occ: Casual Labour, O/o Principal Commissioner of
Income Tax, Tirupati, I Floor, Aayakar Bhavan, K T
Road, Tirupati, R/o. Door No 6-13-31/A, Ambedkar
Colony, Tirupati (U), Tirupati, Chittoor District.
... Respondents/ Respondents
Counsel for the Applicants ... Smt. K. Rajitha, Sr. CGSC
Counsel for the Respondents ... Sri A.V.V.S Bhujanga Rao
8 MA 433/20 in RASR 681/20 in OA 445/19
ORDER (By circular)
{As per Hon'ble Mr. B.V. Sudhakar, Member (Admn.)}
2. The review application vide RASR No. 681/2020 has been filed by the respondents in the OA No. 445/2019 seeking review of the order dt. 30.04.2019 passed in the said OA. As there is delay in filing the Review Application, MA 433/2020 has been filed seeking condonation of delay.
3. Since no hearing is considered necessary, the Review Application is disposed under circulation as per Rule 17(3) of the C.A.T. (Procedure) Rules, 1987.
4. The review applicants state in the MA 433/2020 that the casual workers are spread throughout the States of Andhra Pradesh and Telangana and getting all the necessary information about the casual labourers took time. As such, they also filed MA seeking extension of time for implementation of the order in OA and this Tribunal extended the time by four months on 20.12.2019. Having said so, the respondents/ review applicants submit that there would be difficulty in implementation of the directions of the Tribunal to the extent of conferment of temporary status on the applicants and hence, they seek modification of the direction of the Tribunal in OA. They filed this RA along with MA seeking condonation of delay of 380 days in filing the RA.
5. Further, as per Rule 17 of the CAT (Procedure) Rules, 1987, RA has to be filed within 30 days of the receipt of the order. Relevant portion of the said provision is extracted as under:
9 MA 433/20 in RASR 681/20 in OA 445/19
17. Application for review.- (1) No application for review shall be entertained unless it is filed within thirty days from the date of receipt of copy of the order sought to be reviewed. .."
A three-Judge Bench judgment of the Hon'ble Andhra Pradesh High Court in W.P. No. 21734 of 1998 decided on 19.11.2003 held that the Tribunal does not enjoy any power to condone delay in filing the Review application. The above decision did take into account certain observations of the Apex Court in the case of Ajit Babu vs Union of India (1997) 6 SCC 473, wherein the Apex Court has held as under:
"The right of review is not a right of appeal where all questions decided are open to challenge. The right of review is possible only on limited grounds, mentioned in Order 47 of the Code of Civil Procedure. Although strictly speaking Order 47 of the Code of Civil Procedure may not be applicable to the tribunals but the principles contained therein surely have to be extended. Otherwise there being no limitation on the power of review it would be an appeal and there would be no certainty of finality of a decision. Besides that, the right of review is available if such an application is filed within the period of limitation. The decision given by the Tribunal, unless reviewed or appealed against, attains finality. If such a power to review is permitted, no decision is final, as the decision would be subject to review at any time at the instance of the party feeling adversely affected by the said decision. A party in whose favour a decision has been given cannot monitor the case for all times to come. Public policy demands that there should be an end to law suits and if the view of the Tribunal is accepted the proceedings in a case will never come to an end. We, therefore, find that a right of review is available to the aggrieved persons on restricted ground mentioned in Order 47 of the Code of Civil Procedure if filed within the period of limitation."
A similar issue fell for consideration before the Hon'ble Principal Bench of this Tribunal in RA 216/2014 with MA 3594/2014 in OA No. 3922/2013 and the same was decided vide order dated 27.11.2014, wherein it was held as under:
"4.2 The matter of condonation of delay in filing of review application also came up for consideration before the Full Bench of the Hon'ble Andhra Pradesh High Court in G. Narasimha Rao vs. Regional Director of School Education & Others, 2005(4) SLR 720, wherein it was held that the Tribunal has no power to condone the delay in filing of review application."
10 MA 433/20 in RASR 681/20 in OA 445/19
6. There is abnormal delay in filing this RA. Complying with the above proviso of the CAT (Procedure) Rules and the law laid down supra, the MA filed for condonation of delay is dismissed, in circulation. Consequently, the RASR stands rejected. No order as to costs.
(B.V.SUDHAKAR) (ASHISH KALIA)
ADMINISTRATIVE MEMBER JUDICIAL MEMBER
/evr/