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3. Holding in favour of the respondent, the reason given by the Tribunal in para 5 of the impugned decision reads as under:-

"We have heard both the learned counsel and perused the pleadings. Since this is an admitted position that under the restructuring, all the LDCs were to be promoted as Tax Assistant. In normal course, the applicant would also have been promoted as Tax Assistant after the restructuring because he had already passed the computer proficiency test w.e.f. 7.7.2003. However, he was left out in 2003 only because the Commissioner did not send the correct no. of posts of LDC to the Ministry. It is, thus, clear that applicant has been denied his due promotion on account of mistake committed by the respondent no.2. Respondents have already given promotion to the applicant now w.e.f. 7.7.2003 but have denied him the arrears. We are satisfied that since applicant was denied the rightful promotion wrongfully by the respondents, he cannot be denied the arrears on this account. The OA is accordingly allowed.