Central Administrative Tribunal - Kolkata
Kowshik Chatterjee vs Income Tax Department on 23 December, 2025
1 O.A. No. 350/606/2024
CENTRAL ADMINISTRATIVE TRIBUNAL
KOLKATA BENCH, KOLKATA
O.A. No. 350/606/2024
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 Kowshik Chatterjee, Son of Shibom
Chatterjee, working as Tax Assistant in the
office of the Chief Commissioner of Income
Tax-6, Kolkata Aayakar Bhawan, Kolkata-
700069, residing at Village : Apurbapur,
PO: Singur, Dist: Hooghly, PIN: 712409.
2. Smt. Rajashree Chakraborty, daughter
of Pradyumna Chakraborty working as Tax
Assistant under the Principle Chief
Commissioner of Income Tax, West
Bengal & Sikkim, Aayakar Bhavan, VU-1,
Kolkata 3, Government Place West,
Kolkata 700001, residing at 423, Bonamali
Banerjee Road, Kolkata-700082.
3. Shri Saranya Ray, son of Late Aloke
Kumar Ray working as Tax Assistant under
the Principal Commissioner of Income Tax
(AU)-6, Kolkata, Station Midnapore at
Tamluk, Purba Mednipur, residing at
Village: Irhpala,, Police Station -Ghatal,
Dist: Paschim Medinipur, PIN-721222.
......... Applicants
-Versus-
1). The Union of India, service through
the Secretary Department of Revenue,
Ministry of Finance, North Block, New
Delhi 110070. E-mail: [email protected]
2). The Chairman, Central Board of
Direct Tax, North Block, New Delhi -
110070.
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0
58b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0
H JHA
dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:06:10+05'30'
Foxit PDF Reader Version: 2024.3.0
2 O.A. No. 350/606/2024
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 Arindam Bhadra working for gain
to the post of Tax Assistant in the office
of the Pr. Commissioner of Income Tax-
9, Kolkata/Aayakar Seva Kendra,
Aayakar Bhawan Dakshin, 2, Gariahat
Road, Jodpur Park, Kolkata 700031.
[email protected]
v.in
8). Priyadarshaini Mazumder working
for gain to the post of Tax Assistant in
the office of CIT(Audit)-1, Kolkata,
Aayakar Bhawan, P-7, Chowringhee
Square, Kolkata-700069.
....Private Respondents
For The Applicant(s): Mr. B. P. Manna, Ms. G. Roy; Counsel
For The Respondent(s): Mr. P. Bajpayee, Mr. A. Bhadra; Counsel
Digitally signed by UTKARSH JHA
UTKARS
DN: C=IN, O=Personal, T=5165, OID.2.5.4.65=
133594473126687154pySd3T548hJkYS, Phone=
d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0
58b2c80169b65de, PostalCode=812001, S=Bihar,
SERIALNUMBER=
87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0
H JHA
dc7e71dd7d0a, CN=UTKARSH JHA
Reason: I am the author of this document
Location:
Date: 2025.12.31 00:06:10+05'30'
Foxit PDF Reader Version: 2024.3.0
3 O.A. No. 350/606/2024
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 directing the Respondents to quash, cancel and /or withdraw the order being Annexure- Al for all intents and purposes.
b) An order directing the respondent quash and/or set aside and/or amend, cancel the order No. 42 dated 30.8.2021 for all intent and purposes.
c). An order do issue upon the Respondents to quash, set aside, amend and/or modify the Order dated 31.05.2023 being Annexure A-3 in so far as retrospective operation.
d) An order do issue upon the Respondent Authorities to consider the case of the Applicants for promotion to the post of Tax Assistant against the vacancy year 2019 and/or w.e.f. the date of giving promotion to their juniors with all consequential benefits.
e). To allow the Applicants to submit their option for fixation of pay at par with their juniors.
f). To consider the promotion as Senior Tax Assistant at par with their Juniors.
g). Pass such other order/orders and/or direction/directions as deemed fit and proper.
h). 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.
i). Costs.
j) To allow the Applicants to leave filling jointly the Original Application under Rule 4(5)(a) of CAT Procedure Rules 1987 on the ground that all the petitioners are similarly situated and identical reliefs prayed for."
2. The applicants, who were initially appointed as Multi-Tasking Staff (MTS) through the Staff Selection Commission examination of 2013, have approached this Tribunal aggrieved by the action of the respondents in not considering them for promotion to the post of Tax Assistant at the appropriate time, despite their juniors having been so promoted. The undisputed factual backdrop is that the applicants, along with two similarly placed officials, were appointed as MTS in 2014, and a gradation list of MTSs published as on 01.01.2019 reflected the applicants to be senior to the private Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 4 O.A. No. 350/606/2024 respondents based on their higher merit positions in the SSC examination. The Tax Assistant (Group 'C') Recruitment Rules, 2015 (hereinafter "the RRs of 2015") prescribe the eligibility criteria for promotion from various feeder cadres, including MTS, upon completion of five years' regular service in the grade, matriculation, and qualifying the Data Entry Skill Test for 5000 key depressions per hour.
3. The applicants assert that they fulfilled all eligibility conditions for promotion in vacancy year 2019 and that their juniors, figuring at lower positions in the MTS gradation list, were nonetheless promoted to the post of Tax Assistant against vacancy year 2021 vide order dated 13.08.2021. It is their case that the respondents erroneously adopted a methodology based on withdrawn CBDT instructions of 2005 and 2019, treating the date of passing the Computer Skill Test as determinative for preparation of the eligibility list, in disregard of the statutory scheme under the RRs of 2015, which do not prescribe any such criterion. The applicants state that they submitted representations seeking rectification of the eligibility list and consideration for promotion along with their juniors but the same were rejected by a non-
speaking order dated 12.02.2024, which is also under challenge.
4. The applicants thereafter filed a supplementary affidavit bringing to record the subsequent development that, during pendency of this O.A., they were promoted to the post of Tax Assistant vide order dated 10.06.2024, though only against Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 5 O.A. No. 350/606/2024 vacancy year 2024. It is their grievance that, while they have now been promoted, the promotions have not been accorded from the date their juniors were promoted, nor have the consequential benefits of proper placement in seniority, pay fixation, or rectification of the eligibility list been considered in accordance with law. They allege that the respondents have continued to apply the same invalid methodology, even while issuing the revised tentative and final seniority lists dated 20.06.2024 and thereafter, notwithstanding the judgments of the Principal Bench of this Tribunal in O.A. 1864/2023 and the Mumbai Bench of this Tribunal in O.A. 715/2019 holding that the eligibility and seniority for promotion from the MTS cadre must be determined strictly in accordance with the RRs of 2015, based on the initial merit ranking in the SSC examination, and not on the date of passing the qualifying Skill Test.
5. The respondents submit that the applicants, though eligible for promotion in terms of the RRs of 2015, could not be considered earlier due to lack of vacancies, and that the private respondents, having passed the Computer Skill Test earlier, were placed higher in the common eligibility list prepared for vacancy year 2021. It is contended that promotions were effected in accordance with the methodology prescribed in CBDT's instruction dated 28.06.2019, which, according to them, clarified and supplemented the instructions of 13.04.2005 and the RRs of 2015. They also rely upon earlier orders of this Tribunal in O.A. No. 350/864/2019 Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 6 O.A. No. 350/606/2024 (order dated 09.11.2021), submitting that eligibility lists for vacancy years 2017-18 to 2021 were re-drawn pursuant thereto. 5.1 The respondents dispute the applicants' contention that the CBDT instructions stood withdrawn with retrospective effect and argue that, in terms of CBDT circular dated 31.05.2023, earlier instructions were withdrawn only prospectively, and actions already taken were not to be disturbed so as to avoid unsettling the settled positions. It is stated that promotion orders issued for vacancy years prior to 2023 were validly made under the earlier instructions and need not be reopened.
5.2 With reference to the applicants' promotions on 10.06.2024, the respondents assert that the promotions have been granted in accordance with the prevailing vacancy position and eligibility list, and that the applicants' further grievances are misconceived.
6. The applicants, in rejoinder and the written notes, strongly dispute the respondents' reliance on withdrawn and inconsistent instructions, emphasising that the Mumbai Bench (O.A. No. 715/2019, decided on 28.03.2024) and the Principal Bench (O.A. No. 1864/2023, decided on 30.04.2024) have categorically held that:
* The RRs of 2015, framed under Article 309, override all administrative instructions;
Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 7 O.A. No. 350/606/2024 * The date of passing the Data Entry Test, being only a qualifying requirement, cannot be used for determining inter- se seniority or eligibility sequencing; * Seniority of MTS officials flows from their SSC merit ranking, and the eligibility list must accordingly be prepared based on such seniority;
* Eligibility lists prepared on the basis of the withdrawn instructions must be re-drawn, and Review DPCs must follow.
The applicants submit that their case stands on all fours with those decided matters and that continuation of the impugned eligibility and seniority lists is wholly unsustainable.
7. We have considered the pleadings, supplementary affidavit, reply, rejoinder, written submissions and the documents placed on record. We have also noted the subsequent factual development that the applicants have been promoted to the post of Tax Assistant during the pendency of the present O.A. 7.1 The core grievance now surviving is confined to the ante-
dating of promotions and consequential seniority, as the applicants' promotions themselves are no longer in dispute.
7.2 It is pertinent that the very issue raised herein, namely, the correctness of the methodology adopted by the respondents for preparation of eligibility lists for promotion from the MTS cadre to Tax Assistant, has already been adjudicated upon by the Principal Digitally signed by UTKARSH JHA UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 8 O.A. No. 350/606/2024 Bench and the Mumbai Bench of this Tribunal in their respective decisions as mentioned in the foregoing paragraphs. Both the Benches have unequivocally held that the RRs of 2015 are determinative, and that executive instructions that are inconsistent therewith cannot be applied to prepare eligibility lists or regulate seniority. This Tribunal, in the connected O.A.s filed by the same applicants and other similarly situated officials, i.e., O.A. 350/1272/2024 and O.A. 350/1285/2024, has already adopted and applied the said legal position and has directed the respondents to re-draw the eligibility list strictly in accordance with the RRs of 2015, and to consider the applicants afresh for appropriate placement vis. a vis. their juniors, along with consequential benefits.
7.3. Admittedly, the applicants, as well as, the private respondents have passed the Computer Skill Test before the finalization of the eligibility list. The applicants passed the said skill test on 03.10.2016, whereas, the private respondents have passed the skill test on 19.12.2014 on the basis of which they have been made senior to the applicants. It has not been disputed that the applicants, as well as, the private respondents, have qualified the said test much before they were considered for promotion to the higher grade, meaning thereby, that all of them fulfil the requisite qualification as per the Recruitment Rules and, hence, should not be discriminated against.
Digitally signed by UTKARSH JHA
UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 9 O.A. No. 350/606/2024 7.4 In our view, the relief sought in this O.A. stands substantially enveloped and governed by the directions already issued in the connected O.A.s of the applicants. Once detailed and specific directions have been issued requiring the respondents to re-work eligibility and seniority in accordance with the RRs of 2015 and to consider the applicants' relative placement vis. a vis. their juniors, it would not be appropriate or necessary to independently re-
adjudicate the same controversy in the present O.A. 7.5 Accordingly, while the initial prayer for promotions has been rendered infructuous in view of the promotion order dated 10.06.2024, the applicants' surviving claim for ante-dated promotion and consequential seniority must be considered and regulated strictly in line with the directions already issued by this Tribunal in the connected matter.
8. In view of the above, the Original Application is disposed of with the following directions:
(i) The respondents shall examine and consider the case of the applicants for ante-dating of promotions and consequential seniority strictly in terms of the operative directions already issued by this Tribunal in the connected O.A. filed by the applicants, wherein the respondents have been directed to re-cast the eligibility list and to consider the applicants afresh in accordance with the Recruitment Rules, 2015 and the law declared by the Principal Bench and the Mumbai Bench of this Tribunal.
Digitally signed by UTKARSH JHA
UTKARS DN: C=IN, O=Personal, T=5165, OID.2.5.4.65= 133594473126687154pySd3T548hJkYS, Phone= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0 10 O.A. No. 350/606/2024
(ii) All consequential benefits, if found due upon such re-
consideration, such as placement in seniority, notional pay fixation and other admissible benefits, shall be extended to the applicants in accordance with law.
9. Nothing further survives for independent adjudication in the present O.A. and the same stands disposed of accordingly. 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= d9b37d12604e22491616e4be43745443ceb9dc6b6c897b9b0 58b2c80169b65de, PostalCode=812001, S=Bihar, SERIALNUMBER= 87702d895f8f8d9e54f67b1d9ffc368bb1bac7172b7b88641da0 H JHA dc7e71dd7d0a, CN=UTKARSH JHA Reason: I am the author of this document Location:
Date: 2025.12.31 00:06:10+05'30' Foxit PDF Reader Version: 2024.3.0