Central Administrative Tribunal - Delhi
Kamal S/O Late Shri Sukh Bir Sing vs Secretary on 22 May, 2014
CENTRAL ADMINISTRATIVE TRIBUNAL
PRINCIPAL BENCH
OA No.1846 of 2013
MA No.1484 of 2003
With
OA No.1921 of 2013
MA No.1543 of 2003
New Delhi, this the 22nd day of May, 2014
HONBLE SHRI G. GEORGE PARACKEN, MEMBER (J)
HONBLE SHRI SHEKHAR AGARWAL, MEMBER (A)
OA No.1846 of 2013
S.No. Name & Address
(CCIT GHAZIABAD) CIT- MEERUT
1. KAMAL S/O LATE SHRI SUKH BIR SING,
R/O Balmiki Nagar, Madhavpuram, Delhi Road, Meerut-250002.
2. SURESH KUMAR S/O SHRI SUSHIL KUMAR,
r/O h.No.1030, Podiwara, Dariyaganj, Meerut-250002.
3. RAM BHAJAN S/O SHRI BALBIR SINGH, R/o Village & Post Mohmmoadpur Dhoomi, Baghpat Road, Meerut 250626.
4. SHIV KUMAR S/O SHRI PARMANAND R/O Village & Post, Badhauli Thana, Karkhoda, Meerut-245206.
5. LALIT KASHYAP S/O MAN SINGH R/O 265, Krishna Nagar, Roorkee Road, Meerut-250001.
6. KAILASH SINGH S/O LATE SHRI KUNWAR SINGH R/O 417/8, Jagrati Vihar, Meerut-250004.
7. VINESH KUMAR S/O LATE SHRI RAM RATAN R/O, Village & Post Lohiya, Roorkee Road, Thana Daurala, Meerut.
8. SURESH VEER S/O SHRI JAI PAL SINGH R/O Village & Post Gangnauli (Pattipudal) Baghpat.
9. RAM KUMAR S/O LATE SHRI VED PRAKASH R/O, Village & Post Chitmana Sherpur, Kila Parkashitgarh, Meerut.
10. DHIRENDRA SINGH S/O LATE SHRI NANDAN SINGH
R/O H.No.513/8, Jagrati Vihar, Meerut -25004.
11. KISHORE KUMAR S/O LATE SHRI SHAMBHU RAM r/O, 121, Sadar, Patta Mohalla, Meerut.
12. MANOJ KUMAR S/O LATE SHRI SHER SINGH R/O, Village Jangathi, Sardhana Road, Thana Kanker Khera Meerut.
13. NANDAN SINGH S/O SHRI DAULAT SINGH, R/O D-7, Ground Floor, Rambagh Colony Govindpuram, Ghaziabad.
14. AJAY KUMAR S/O SHRI MAYA PRAKASH R/O, Village Rajpura, Mawana Road, Meerut.
15. RAJU SOHRA S/O LATE SHRI SUNDER LAL R/O H.No.168, Kelewali Kothi Abu Lane, Meerut Cantt-250001.
16. SACHIN KUMAR S/O SHRI SEWA RAM r/O H.No.1462, Indra Nagar Nandi Chowk, Bhrampuri Meerut-250002.
17. NARENDRA PAL SINGH S/O SHRI SATYA PAL SINGH
r/O H.No.538, Maliyana Baghpat Road, Meerut-250002.
18. YATENDRA KUMAR S/O SHRI SOHAN PAL SINGH
R/O 75/14, Multannagar Mandir Wali Gali, Baghpat Road, Meerut-250002.
19. ARUN VEER S/O SHRI ASHOK KUMAR
R/O H.No.221, Sadar Dholki Mohalla, Meerut-250001.
20. MITHUR KUMAR S/O LATE SHRI RAMESHWAR DAYAL,
R/o H.No.28, Kar Niketan, Mangal Pandey Nagar, Meerut-250004.
CIT GHAZIABAD
21. Vinod Kumar
22. Annu Kumar s/o Late Shri Bishamber Singh R/o 613, Kamla Nehru Nagar Ghaziabad.
23. Satendra Kumar Singh S/o Shri Lal Singh R/o Near Railway Station Road, Ganna Society Pahlwan Pur Sarsawa, Distt. Saharanpur.
24. Rupendra Singh S/o Shri Gajendra Singh R/o 120, Shanti Niketan Colony, Bulandshahr.
25. Sohan Pal S/o Shri Nath Sharma R/o Village & Post Basantpur Sainthli Ghaziabad.
26. Ravinder Kumar S/o Late Shri Bhule Ram, R/o Village & Post Razapur Shastri Nagar Ghaziabad.
CIT MUZAFFARNAGAR
27. Chhotey Lal S/o Shri Vir Bahadur R/o Chotu Lal Gupta New Basti Almaspur Near Baba Kohli Dham Mandir Muzaffarnagar.
28. Pradeep Kumar Chaurasiya S/o Shri Hanuman Prasad Chaurasiya
R/o Hanuman Tilla, Ayakar Bhawan Shamli
29. Ram Chandra S/o Shri Bhikari Lal R/o Village Pahadipur Post Sujanpur Kanpur Dehat.
30. Arun Kumar S/o Shri Algu Ram R/o 39 Nai Basti Balvir Road Dehradun.
31. RAj Kumar S/o Shri Sukhram R/o 462, Mallupura Gali No.9, Saket Behind Police Chawki Muzaffarnagar.
32. Prem Chand Tyagi s/o Shri Rati Ram Tyagi R/o Keshavpuri Meerut Road Muzaffarnagar.
33. Bhairav Singh S/o Shri Bhagwat Singh R/o Vill. Nawad Chhitad Post Chhitaiganj, Distt. Almora.
34. Sanjiv Kumar S/o Shri Tilak Ram R/o 543, New Mandi Kambal Wala Bagh Muzaffarnagar.
35. Ram Karan S/o Shri Girdhari Lal Murya R/o Mohalla Avad Vihar Muzaffarnagar.
36. Raj Kumar Tyagi S/o Shri Om Prakash Tyagi R/o Aykar Colony, Muzaffarnagar.
37. Mange Ram S/o Shri Shyam Lal R/o Vill. Sahawali Post New Mandi Muzaffarnagar.
38. Sangeet Kumar S/o Shri Naresh Chandra Rajoria R/o Keshav Puri Meerut Road Muzaffarnagar.
39. Sandeep Kumar S/o Shri Munna Lal R/o H.No.1036, Civil Line Kalyan Devi Unnav.
40. Sushil Kumar S/o Shri Budh Singh R/o Vill. Aahalatpur, Post Bardhakayasth Tehsil Nakur, Saharanpur.
41. Sanjay Kumar S/o Shri Om Prakash Sharma R/o Vill. Khedakhurd, Khedakalan Narela Delhi.
42. SAnjiv Kumar S/o Shri Paltu Ram R/o Vill. Chakwali Post Vira Kheri Saharanpur.
43. Narendra Kumar S/o Shri Mahendra Kumar R/o Vill. & Post Khazuri Akbarpur Saharanpur.
44. Sandeep Kumar S/o Shri Nain Singh R/o Bank WAli Jansath Road, Almaspur Muzaffarnagar.
CIT - ALIGARH
45. Chandra Pal S/o Hakim Singh R/o Shyam Nagar Aligarh
46. Hemat Kumar S/o Shri Shyam Vir Sharma R/o Village Nehra Post Lodha Distt. Aligarh
47. Mohd. Naseem S/o Shri Mohd Shamim R/o C/o Jahid Lodge, ER Syed Jahid Ali 63, Ahmad Nagar Aligarh
48. Mahi Pal Singh S/o Shri Kishan Lal R/o Marris Road Chauraha Sudhir Nimetan Kothi Aligarh
49. Rahish Khan s/o Shri Rafiq Khan R/o Molana Azad Nagar Nur Complex Jamalpur Aligarh
50. Devendra Singh S/o Shri Het Singh R/o Village Rohashi Post Nangla Nahar Distt. Firozabad.
51. Raish Kumar S/o Shri Satyanarayan Sharma R/o Vill. Manupur Post Kason Distt. Etah.
52. Mohd Sahid S/o Mohd Sabir R/o Saha Manzil Gali No.3 Bagpur Aligarh
53. Manoj Kumar Sharma s/o Shri Hira Lal Sharma R/o Nangla Mashani Hazira Khar Road, Aligarh
54. Sayad Wasif Ali S/o Shri Wahid Ali R/o Mohalla Meerad Khwaja Samsabad Farukhabad.
55. Rajendra Singh S/o Shri Jagdesh Singh R/o Village Sangarh Post Naial Distt. Almora.
56. Noor Ahmad S/o Shri Noor Ali Mohalla Amballpur Kannauj
CIT - AGRA
57. Yogendra Singh S/o Shri Goverdhan Singh R/o 1451, Sector-7, Avas Vikas.
58. Raj Kumar S/o Shri Shiv Charan Lal R/o Vidya Nagar Nangla Patti Agra.
59. Devendra Singh s/o Shri Amar Singh R/o Katwari Agara
60. Umesh Kumar S/o late Shri Bahagwan Dass R/o 30/154, Chhipitola, Agara.
61. Pratipal Singh Bhatia S/o Late Shri Jodh Singh R/o 34/151, Kutlupur Agra.
62. Manoj Kumar S/o Shri Natthi Lal Gautam
63. Baramjeet S/o Shri Ram Swarup
64. Javed S/o Shri Banshi Lal
65. Mahindera Singh Bhatiya S/o Late Shri Jodh Singh R/o 34,151, Kutlipur, Idgah Agra.
66. Vimla Devi W/o Late Shri Dhrampal
67. Yad Ram S/o Shri Sukh Ram
68. Deepak Sharma S/o Shri Devraj Sharma
69. Dilip Kumar S/o Shri Pitam Singh
70 Dinesh Kumar S/o Sh. Ninnu Prasad
R/o 81/157, Kaushal Pur Agra.
71 Sanjay Kumar Sharma S/o Sh. Bhagwan Das Sharma
Indra Nagar, Daujj, Mathura.
CCIT-KANPUR
72 Smt. Nirmala D/o Sh. Galkey Kashyap,
R/o 14/1, Infront of Church Gwaltoli Kanpur.
73 Chander S/o late Sh. Bare Lal,
R/o 116/69, Civil Line, Kanpur.
74 Subhash Kumar S/o Sh. Ram Lawat Prajapati,
R/o H.No.38, Kanchan Nagar, B Shukla Ganj Unnao.
75 Ajay Kumar S/o Sh. Om Dass, R/o C-26, Police Line, Civil Line, Kanpur.
76 Veer Singh, S/o Sh. Ram Tej Singh, R/o 25/16, Karachi Khana,
Kanpur.
77 Rajesh Kumar-I, S/o Sh. Jagmohan, R/o 16/1, Guptar Ghat Pheel Khana, Kanpur.
78 Pankan Mishra, S/o Sh. Raj Kumar Mishra, R/o Gopi Nath Puram Shukla Ganj, Unnao.
79 Rajendra Prasad Tiwari, S/o Sh. Narvada Prasad Tiwari, R/o 1127, Bhawani Nagar, Delhi Sujanpur Shyam Nagar, Kanpur.
80 Rajendra Kumar Srivastava S/o Sh. Laxmi Narayan Srivastav, R/o 43, Centra Excise Colony, Ranjit Nagar, Kanpur.
81 Ram Dhani S/o Sh. Niranjan Kol, R/o Village Shivpurwa Post, Amiliakala Tehsil Moja Allahabad.
82 Chandra Bhan Singh, S/o Sh. Malkhan Singh, R/o 101, Civil Line Kuchery Road, Unnao.
83 Navneet Kumar Shukla, S/o Sh. Durga Shankar Shukla, R/o Village Dalpatpur Post Prempur, Thana Narval Kanpur.
84 Smt. Suman Kaithol D/o Sh. Ganeshi Lal Ji, R/o 9/50, Brijendra Swroop Park, Mcrobert Ganj, Kanpur.
85 Ravinder Yadav S/o Sh. Ram Vijay Yadav R/o 13/174, Parmat Kanpur.
86 Pradeep Kumar Yadav S/o Sh. Shyam Yadav R/o 116/96, Rawatpur Gaon, Kanpur.
87 Anil Kumar Dwivedi S/o Sh. Chandra Dutt Dwivedi, R/o 117/194, A-Block Kakadeo Kanpur.
88 Izhar Ahmad S/o Late Sh. Amtiyaz Ahmad, R/o 90/173, Iftikharabad, Kanpur.
89 Pawan Shukla S/o Shri Jai Shankar Shukla R/o, 584-B, S-Block, Yasoda Nagar, Kanpur
90 Pankaj Shukla S/o Late Shri Virendra Kumar Shukla R/o, 109/54, Nehru Nagar, Kanpur
91 Prabhat Verma S/o Shri Om Prakash Verma R/o, Damodar Nagar, Kanpur
92 Brijesh Kumar Tiwari S/o Late Shri Ram Tiwari R/o, B-12/5. KDA Colony Yasoda Nagar, Kanpur
93 Ganesh Kumar S/o Late Shri Gopal JI Prasad Gupta, R/o, 96/1, Vijay Nagar, Kanpur
94 Kuldeep Srivastava S/o Shri Bhawam Lal Srivastava R/o, 126/41-1, Block Govind Nagar, Kanpur
95 Ravi Shankar Mishra S/o Late Shri Ram Bihari Mishra R/o, Village & Post Chamrauli, Unnao
96 Lok Prasad S/o Shri Shalig Ram R/o, 7/112, Swaroop Nagar, Kanpur
97 Sanjay S/o Shri Kallu R/o, 12/480, Gwaltoli, Kanpur
98 Rajesh Kumar-II S/o Shri Madan Lal R/o 16/11, Bhagwat Das Ghat, Civil Lines Kanpur
99 Allmuddin S/o Shri Imamuddin R/o 184, Moti Nagar Jajmau, Kanpur
100 Rajendra Kumar S/o Shri Hit Bahadur R/o, 7/44, Type-2/9, Tilak Nagar, Kanpur
101 Ram Raj Gupta S/o Late Shri Janki Prasad Gupta R/o, D-7, B-Block, Rajiv Nagar, Kanpur
102 Dev Raj Maurya S/o Shri Jagannath Maurya R/o Village & Post Kumbhi Aauma, Pratapgarh
103 Jagmohan S/o Shri Bhola R/o, CTI Chauraha, Govind Nagar Kanpur
104 Sagar S/o Late Shri Manna Lal, R/o 122/1, Sarojni Nagar, Saria Market, Kanpur
105 Chandra Kumar Singh S/o Late Shri Siya Ram R/o, 43-B, Ujiyari Purwa, New Basti Kheora Nawabganj Kanpur
106 Brahm Narain S/o Late Shri Bishan Narain Saxena, R/o 610, Sunaran Ki Gali, Malhanpur Basaria Bareilly
107 Dhanraj S/o Shri Jang Bahadur R/o Idgah Colony Railway Line, 9/50, Naya Purwa Kanpur
108 Ganga Narayan S/o Late Shri Rameshwar R/o, MIG-18, Barra-5, Kanpur
109 Dinesh Kumar S/o Shri Babu Ram Mishra
110 Bal Ram Yadav
111 Shambhu Saran S/o Shri Ram Dulare R/o, 5/27, Mishram Ghar Old, Kanpur
112 Vijay Kumar S/o Shri Chander Shekhar
113 Amit S/o Shri J. L. Srivatava
114 Arvind Shukla S/o Shri S. S. Shukla
115 Ravi Kumar S/o Late Shri Vijay Bahadur R/o, 12/503, Gwaltoli Kanpur
116 Mukesh Kumar S/o Shri Mata Prasad Yadav R/o 7/44, Type-2/11, Tilak Nagar Kanpur
117 Vijay Kumar S/O Shri Jagmohan, R/O, D-9, Dharmendra Nagar, Govind Nagar, Kanpur
CCIT - DEHRADUN
118 Surendra Singh S/O Shri Praveen R/O, 11 Rishi Nagar, Dehradun
119 Dilmani S/O Shri M.R. Sharma R/O, Village Barwal Gaon Post Thauta Distt. Tehri
120 Raj Kapoor S/O Sheetal Prasad R/O Village Goli, Post Nagdiyapur, Distt. Kashipur
121 Surendra Kumar S/o Shri Hari Lal R/O, Village Kharuti Post Kamalpur, Kanpur
122 Rajesh Bhatt S/O Late Shri D.D.Bhatt R/O, Village Dhurpur Padampur, Shukhro Post Kotdwar
123 Vasu Dev Yadava S/O Shri Sumiran Yadava R/O, 169/21, Rajpur Road Dehradun
124 Naresh S/O Late Shri Shekhar Chandra R/O, Village & Post Rarher Distt. Bijnore
125 Dinesh Chand S/o Shri Shyam Lal R/o Doon Vihar Azad Nagar, Jakhan, Dehradun
126 Ashish Kumar S/O Shri Jagdesh Prasad R/O, 26 Rishi Nagar, Dehradun
127 Rajesh Kumar S/O Late Shri Harcharan Singh R/O, 114, Old Dalanwal Dehradun
128 Darshan Kumar S/o Shri Roshan Lal R/O Village and Post Thathal Tehsil AMB, Distt. UMA
129 Santosh Deep S/O Shri Raju Deep R/O 169/21, Rajpur Road, Dehradun
130 Sanjay Kumar S/O Rafal Singh R/O, Village Sherpur Post Khas Tehsil, Roorkee
131 Vijay Pal Singh S/O Shri Dayal Singh R/O, Village Ramjiwala, Daryal Post Kinmsar, Pauri
132 Rajesh Singh Chauhan S/O Shri B.S. Chauhan R/O, Lower Nathanpur, Nehru Grame, Dehradun
133 Rishi Pal S/O Sh Sukhi Singh R/O 10, Rishi Nagar Dehradun
134 Anand Kumar S/O Shri Dharma Pal R/O, Village & Post Khas Libberhari Roorkee
135 Mahesh Kumar S/O Shri Musa Lal R/O 48/2, Rispana Colony, Karanpur, Dehradun
136 Shurvir Singh S/O Shri G.S. Pundir R/O 57 Indra Colony Dehradun
137 Tilak Kumar S/O Shri Santlal R/O 527/2, Chow Mandi, Roorkee
138 Jagat Singh S/O Shri Padam Singh R/O Village Dotiyal Bhakan Post Bramgol (Degat)
..Applicants
(By Advocate : Shri S.K. Gupta)
VERSUS
1 Secretary, Department of Revenue, Ministry of Finance, North Block, New Delhi
2 Chairman, Central Board of Direct Taxes, Department of Revenue, Ministry of Finance, North Block, New Delhi
3 Chief Commissioner of Income Tax, (CCA), Aaykar Bhawan, Civil Lines, Kanpur
4 Chief Commissioner of Income Tax, CGO, Complex, Ghaziabad
5 Chief Commissioner of Income Tax, 13 A, Subhash Road, Dehradun
6 Commissioner of Income Tax(Vig), Central Board of Direct Taxes, North Block, New Delhi
7 Commissioner of Income Tax Ayakar Bhawan, Bhainshali Ground Meerut
8 Commissioner of Income Tax, Aaykar Bhawan, Aligarh
9 Commissioner of Income Tax, Aaykar Bhawan, Sanjay Palace, Agra
10 Commissioner of Income Tax, 13 A Subhash Road, Dehradun
11 Commissioner of Income Tax, Ayakar Bhawan, Muzaffarnagar
12 Commissioner of Income Tax, Ayakar Bhawan, CGO, Complex, Ghaziabad
13 Drawing and Disbursement Officers/Head of the Office in respect of concerned applicants, Department of Revenue, C/o CCIT (CCA), Kanpur and also C/O CCIT (CCA), Dehradun
14 Ms. Madhu Mahajan, CIT(Vig). CBDT, North Block, New Delhi
.Respondents
(By Advocate: Shri Rajeev Kumar)
OA No.1921 of 2013
1. Ranbeer Singh
Age about 32 years,
S/o Sh. Tara Singh,
R/o Sumitra Bhawan Sate,
Near Pump House.
2. Sushi Kumar
S/o Sh. K.N. Mathani,
R/o Villae Kamera
Post Gaucher Distt. Chamoli
3. Shiv Murti Nishad,
S/o Sh. R.L. Nishad,
R/o 1/1, Teg Bahadur Road,
Dehradun
4. Rajendra Lal
S/o Sh. Soban Ram Arya,
R/o Hari Nagar, Post Nath wakhana,
5. Akhilesh Kumar Shukla,
Working in DIT (Inv.)
Dehradun
6. Rakesh Pundir
S/o Sh. D S Pundir
R/o Krishan Vihar, Mihkampur
7. Beeru Keshi,
S/o Sh. R B Keshi,
R/o Income Tax Colony,
13A, Subhash Road,
8. Yadram Singh,
S/o Late Sh. Khem Singh
R/o 13, rishi Nagar, Dehradun
9. Jagat Singh Chauhan,
S/o Sh. S S Chauahn,
R/o Village Naithand Patti Charas
Dehradun
10. Rajiv Kumar,
S/o Sh. Mahesh
R/o 114, Old Dalanwan, Dehradun
11. Girish
S/o Shl Mook Chand
R/o Rishi Nagar,
Dehradun
12. Vinod
S/o Sh. Ramcharan
R/o 81/12, IRL Colony, Roorkee
13. Ishwar Dayal
S/o lare Sh. Chotey Lal
R/o 160, Old Dalanwal Karanpur,
Dehradun
14. Mantosh Deep
S/o Sh. Raju Deep,
R/o 169/21, Rajpur Road, Dehradun
15. Sher Singh
S/o Sh. Balram Singh,
R/o C-6, Shivpuram Lane-2, Kanwali Road,
Dehradun
16. Manoj
S/o Rajendra Prasad
R/o 55 Dl Road, Dehradun
17. Uttam Kesi
S/o Sh. Ram Bahadur Kesi,
R/o Income tax Colony
13A, Subhash Road, Dehradun
18. Ashok Kumar
S/o Sh. Mehtab Singh,
R/o Rishi Nagar, Dehradun
19. Gulshan Kumar
S/o Sh. Rishi Pal,
R/o Rishi Nagar, Dehradun
20. Ashu,
S/o Sh. Prem Lal
R/o Gadhi Khana Kitab Ghar,
Massoorie
21. Manoj Saklani
S/o Sh. P N Saklani
R/o 19, Vani Vihar Shivlok Colony,
Dehradun
22. Mahendra Singh
S/o Sh. Parveen
R/o 11, Rishi Nagar,
Dehradun
23. Sachin,
S/o Sh. Mahesh
R/o 114, Old Dalanwal,
Dehradun
24. Devendra Singh
S/o Sh. Mahendra Pal Singh,
R/o Vill Sidholi Post Rajendra Nagar,
Farukhabad
25. Roop Kishore
S/o Sh. Ram Singh
R/o Vill Babhnani Post Virampur, Etach
26. Mohd. Ashif,
S/o Mohd. Saleem,
R/o Bhamola Colony
Amu Quarter Shamshad
Market No. F7, Aligarh
27. Ramesh
Working under (CIT), Mainpuri
Aligarh
28. Ram Gopal,
S/o Sh. Tripal Singh
R/o Village Ahmedpura
Post Sadhu Ashram Distt. Aligarh
29. Nirdosh Premi
S/o Sh. Budh Ram Premi
R/o 68, Mammun Mohalla
Lal Kurti, Meerut
30. Manoj Kumar
S/o Mangal Singh
R/o Mohalla Katra Etah
31. Mohd. Imran
S/o Sh. Mohd Umar
R/o Ganjdundwara, Kasganj
32. Rakesh Puri
S/o Sh. R N Puri
R/o HIG 11, Aventika Phase-II
Ramghat Road, Aligarh
33. Irfan Khan,
S/o Sh. Hamid Khan
R/o Miohalla Nabaw Thandi Sarak,
Kasganj
34. Jitendra Kumar
S/o Sh. Nand Ram Chaudhary
R/o Village Nangla Muloo
Post Bojha, Disst. Etawah
35. Kirpal Singh
S/o Sh. Chhallu Singh
R/o Harvansh Nagar, Civil Line
Gola Bazar Mainpuri
36. Sunil Yadav,
S/o Sh. Bankey Lal
R/o Jalgang sarai Jawan Aligarh
37. Yashoda Rani
D/o Sh. Moti Ram
R/o Sona Nagar, Near Tarun Guest House
Ramghat Road, Quarshi Aligarh
38. Vishnu Dutt Saini
S/o Sh. Ram Prasad Saini
R/o 993/1, Munim Colony
Sanjay Marg, Muzaffarnagar
39. Manoj Kumar
S/o late Sh. Nathan Singh
R/o Kasba Kansath
Muzaffarnagar
40. Sandeep Kumar Sharma
S/o Sh. Om Pal Sharma
R/o Nand Vatika, Dehradun Road
Saharnpur
41. Surendra Kumar Gautam
S/o Sh. Roshan Lal Gautam
R/o Nagla padma, Gwalior Road,
Agra
42. Amar Singh
S/o Late Sh. Devi Dayal
R/o Araji No. 16/92, Bara Sirohi
Kalyanpuri, Kanput
43. Sanjay Kumar
Working under CIT-2
Kanpur
44. Mukesh Kumar
S/o Sh. Chhotey Lal
R/o 12/201, Gwaltoli, Kanpur
45. Manoj Kumar
S/o Sh. Ram Narain
R/o Naya Ganj Tatya Tope Nagar,
Bithoor, Kanpoor
.Applicants
(By Advocate : Shri S.K. Gupta
VERSUS
Union of India through
1. Secretary
Departmental of Revenue
Ministry of Finance
North Block
New Delhi
2. Chairman
Central Board of Direct Taxes
Department of revenue
Ministry of Finance
North Block, New Delhi
3. Chief Commissioner of Income Tax (CCA)
Aaykar Bhawan
Civil Lines, Kanpur
4. Chief Commissioner of Income Tax
CGO Complex, Ghaziabad
5. Chief Commissioner of Income Tax (Vig)
13A, Subhash Raod, Dehradun
6. Commissioner of Income Tax (Vig.)
Central Board of Direct Taxes
North Block, New Delhi
7. Commissioner of Income Tax,
Aaykar Bhawan, Bhainshali Ground
Meerut
8. Commissioner of Income Tax
Aaykar Bhawan, Aligarh
9. Commissioner of Income Tax
Aaykar Bhawan, Sanjay Palace, Agra
10. Commissioner of Income Tax
13A Subhash Road, Dehradun
11. Commissioner of Income Tax
Aaykar Bhawan, Muzaffarnagar
12. Commissioner of Income Tax
Aaykar Bhawan, CGO Complex,
Ghaziabad
13. Drawing and Disbursement Officers/
Head of the Office in respect of concerned applicants,
Department of Revenue, C/o CCIT (CCA)
Kanpur and also C/o CCIT(CCA), Dehradun
14. Ms. Madhu Nahaja,
CIT (Vig.), CBDT
North Block, New Delhis
.Respondents
(By Advocate: Shri Rajeev Kumar)
ORDER (ORAL)
SHRI G. GEORGE PARACKEN, MEMBER (J) :
These two cases are identical and therefore, they are disposed of by this common order.
2. We have heard learned counsels for the parties and perused the documents available on records. It is seen that both these cases are covered by the earlier Order dated 22.4.2014 in OA No.2012 of 2013 Udyananad Thakur and others vs. Secretary, Department of Revenue and others. The relevant part of the said Order reads as under:-
12. We have heard the learned counsel for the Applicants Shri S.K. Gupta and the learned counsel for the Respondents Shri Rajinder Nischal. There is no dispute that many of the Applicants have been working with Respondents as casual labourers for over 10 years. One of them has been working w.e.f.03.05.1995. He has put in nearly 20 years of casual service. There are others who have been engaged from the years 1996, 1997, 1998, 1999, 2000, 2001, 2002, 2003, 2004, 2005 and 2006. They are still continuing. By the impugned letter dated 09/13.05.2013, the Respondents-CBDT through the CIT (Vigilance) has only observed the CCIT/DGIT regions continue to ignore DOP&T OMs dated 07.06.1988, 10.09.1993, 12.07.1994 and 11.02.2006 with regard to engagement of casual labourers. The OM dated 07.06.1988 has already been extracted in this order. It deals with guidelines in the matter of recruitment of casual workers on daily wage basis. It also contains the provisions for regularization of services of the casual workers subject to the prescribed conditions. It is vide OM dated 10.09.1993 the Casual Labourers (Grant of Temporary Status and Regularisation) Scheme of Government of India, 1993 has been issued. It deals with the procedure for granting temporary status to casual labourers and their regularization in service. OM dated 12.07.1994 has been issued by the DOP&T clarifying the various references received by them regarding the aforesaid OM dated 10.09.1993 regarding grant of temporary status and regularization of casual workers. The OM dated 11.12.2006 deals with regularisation of qualified workers appointed against sanctioned posts in irregular manner in the light of the judgment of the Apex Court in the case of Uma Devi (supra). Therefore, the general statement of CIT (Vigilance), CBDT that the CCITs/DGITs have violated any of the aforesaid Office Memoranda in the case of the Applicants are not factually correct and it has been made without any application of mind. Further, it is seen, as observed earlier, that the Applicants have been working with the Respondents for fairly long time. Suddenly issuing a direction to CCITs/DGITs that they should ensure that none of the DDOs working in this region make any payments to the directly deployed casual workers in contravention of the Government/DOP&Ts orders and the judgments of the Supreme Court and bringing the Applicants in this OA under the said direction is nothing but arbitrary and illegal. We, therefore, quash and set aside the aforesaid impugned letters dated 09/13.05.2013 and 22.05.2013. We also make the stay granted against the operation of the aforesaid orders given on 11.06.2013 absolute. Further, we direct the Respondents to continue to disburse payments/ remuneration/ wage/ payments to the Applicants against their employment as per the standard terms and conditions prevalent and being followed at present.
13. We also make it clear that the Applicants who are still working as daily wagers/casual employees shall not be replaced by another set of daily wagers/casual labourers directly or through any other mode unless the disengagement is resorted to on the ground of unsuitability. As regard the prayer of the Applicants for regularization is concerned, we may profitably refer to the judgment of the Apex Court in Uma Devis case (supra), the relevant part of which is reproduced as under:-
44. One aspect needs to be clarified. There may be cases where irregular appointments (not illegal appointments) as explained in S.V. NARAYANAPPA (supra), R.N. NANJUNDAPPA (supra), and B.N. NAGARAJAN (supra), and referred to in paragraph 15 above, of duly qualified persons in duly sanctioned vacant posts might have been made and the employees have continued to work for ten years or more but without the intervention of orders of courts or of tribunals. The question of regularization of the services of such employees may have to be considered on merits in the light of the principles settled by this Court in the cases above referred to and in the light of this judgment. In that context, the Union of India, the State Governments and their instrumentalities should take steps to regularize as a one time measure, the services of such irregularly appointed, who have worked for ten years or more in duly sanctioned posts but not under cover of orders of courts or of tribunals and should further ensure that regular recruitments are undertaken to fill those vacant sanctioned posts that require to be filled up, in cases where temporary employees or daily wagers are being now employed. The process must be set in motion within six months from this date. We also clarify that regularization, if any already made, but not subjudice, need not be reopened based on this judgment, but there should be no further by-passing of the constitutional requirement and regularizing or making permanent, those not duly appointed as per the constitutional scheme.
14. With the aforesaid directions/observations, this OA is disposed of. There shall be no order as to costs.
3. In view of the above position, both these OAs are disposed of with the same directions/observations as above. There shall be no order as to costs.
4. A copy of this order be placed in other connected OA.
(SHEKHAR AGARWAL) (G. GEORGE PARACKEN)
MEMBER (A) MEMBER (J)
/ravi/