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CENTRAL ADMINISTRATIVE TRIBUNAL
AHMEDABAD BENCH
Original Application Nos.365 of 2017, 366 of 2017, 367 of 2017, 418 of 2017, 427
of 2017, 428 of 2017, 429 of 2017 & 438 of 2017.
With
MA No. 351 of 2017, 352 of 2017, 382 of 2017, 389 of 2017, 390 of 2017, 391 of
2017 & 397 of 2017
Dated this the 12th day of March, 2024
Reserved On:23.02.2023
Pronounced On: 12 .03.2024
CORAM :
HON’BLE DR. A.K.DUBEY, MEMBER (ADMINISTRATIVE)
HON’BLE MR. UMESH GAJANKUSH MEMBER (JUDICIAL)
1.
OA No.365 of 2017
Varughese K. Philip,
Son of Shri K.P.Philip,
Aged 51 years, Working as Income Tax Officer,
Residing at 9/F2/103, Green City, Palbhata,
Surat-394 510. Applicant
(By Advocate: Mr.Joy Mathew)
Vs.
1) Union of India, Notice through the Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi - 110 001.
2) Central Board of Direct Taxes,
Notice through the Chairman, CBDT, North Block,
New Delhi - 110 001.
3) The Principal Chief Commissioner of Income Tax (Gujarat)
Aayakar Bhavan, Navrangpura,
Ahmedabad - 380 009.
4.The Chief Commissioner of Income Tax,
Aayakar Bhavan,
Majura Gate,
Surat – 395 001.
5.The Principal Commissioner of Income Tax-I,
Room No.122,
Aayakar Bhavan,
Majura Gate,
Surat – 395 001.
6.The Accounts Officer,
Internal Audit Party,
Zonal Accounts Office,
C.B.D.T.
Vasupujya Chambers,
Ashram Road,
Ahmedabad -9.
….Respondents
(By Advocate: Ms.Maithily D.Mehta assisted by Ms.Riya Navin)
2.
OA No.366 of 2017
Saseendran K.,
Son of Shri Krishnan, Aged 49 years,
Working as Income Tax Officer,
Residing at B-404, Flamingo,
Bhimrad, Surat-394017. …..Applicant
(By Advocate: Mr.Joy Mathew)
1) Union of India, Notice through the Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi - 110 001.
2) Central Board of Direct Taxes,
Notice through the Chairman, CBDT,
North Block, New Delhi - 110 001.
3) The Principal Chief Commissioner of Income Tax,
Aayakar Bhavan, Navrangpura, Ahmedabad - 380 009.
4) The Chief Commissioner of Income Tax,
Aayakar Bhavan, Majura Gate, Surat-395 001.
5) The Principal Commissioner of Income Tax-2, Room No.226,
Aayakar Bhavan, Majura Gate, Surat - 395 001.
6) The Accounts Officer, Internal Audit Party, Zonal Accounts Office,
C.B.D.T, Vasupujya Chambers, Ashram Road, Ahmedabad-9.
….Respondents
(By Advocate: Ms.Maithily D. Mehta assisted by Riya Navin)
3.
OA No.367 of 2017
Arunkumar K.G.,
Son of K.G. Gangadharan, Aged 49 years,
Working as Income Tax Officer,
Residing at B-204, Nandanvan,
Apartment, Near Sukan Residency,
Opp: Hills High School,
Vesu, Surat -395 007. …..Applicant
(By Advocate: Mr.Joy Mathew)
Vs.
1) Union of India, Notice through the Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi - 110 001.
2) Central Board of Direct Taxes,
Notice through the Chairman, CBDT, North Block,
New Delhi - 110 001.
3) The Principal Chief Commissioner of Income Tax , Gujarat,
Aayakar Bhavan, Navrangpura,
Ahmedabad - 380 009.
4).The Chief Commissioner of Income Tax,
Ayakar Bhavan,
Majura Gate, Surat 395001.
5)The Principal Commissioner of Income Tax-II,
Room No.226,
Ayakar Bhavan,
Majura Gate, Surat – 395 001.
6). The Accounts Officer,
Internal Audit Party,
Zonal Accounts Office,
C.B.D.T., Vasupujya Chambers,
Ashram Road, Ahmedabad -9.
….Respondents
(By Advocate: Ms.Maithily D.Mehta assisted by Ms.Riya Navin)
4. OA No.418 of 2017
Udayakumar U.K., Son of Late I Balakrishnan Nair,
Aged 52 years, Working as Income Tax Officer,
Residing at C-203, Parth Complex, Behind China Gate -2, New
Citylight Area, Surat-395 007.
(By Advocate: Mr.Joy Mathew) ….Applicant
Vs.
1) Union of India, Notice through the Secretary, Ministry of Finance,
Department of Revenue, North Block, New Delhi-110001.
2) Central Board of Direct Taxes, Notice through the Chairman, CBDT,
North Block, New Delhi - 110 001.
3) The Principal Chief Commissioner of Income Tax,
Aayakar Bhavan, Navrangpura,
Ahmedabad - 380 009.
4). The Chief Commissioner of Income Tax,
Aayakar Bhavan, Majura Gate, Surat-395 001.
5) The Chief Commissioner of Income Tax,
Aayakar Bhavan, Race Course Road, Baroda.
6) The Administrative Officer & Drawing & Disbursement Officer,
Office of the Principal Commissioner of Income Tax-2, Room No.226,
Aayakar Bhavan, Majura Gate, Surat - 395 001.
7) Additional Commissioner of Income Tax,
Bharuch Range Income Tax Office, 2nd Floor, Bank of Baroda
Building Station Road, Bhrauch …Respondents
(By Advocate Ms. Maithily D Mehta assisted by Ms. Riya Navin)
5.
OA No.427 of 2017
K.V. SREEVALSAN,
Son of Late T.V. Karunakaran Nair,
Aged 50 years,
Working as Income Tax Officer,
Residing at -
A-29, Krishna Park Society, Behind Vasna Village,
Vasna, Vadodara – 390 007.
Applicant
(By Advocate: Mr.Joy Mathew)
Vs.
1) Union of India, Notice through the Secretary,
Ministry of Finance,
Department of Revenue, North Block,
New Delhi-110 001.
2) Central Board of Direct Taxes, Notice through the Chairman,
CBDT, North Block, New Delhi-110001.
3) The Principal Chief Commissioner of Income Tax,
Aayakar Bhavan, Navrangpura, Ahmedabad - 380 009.
4) The Chief Commissioner of Income Tax,
Race Course Circle
Vadodara - 390 007.
5) The Zonal Accounts Officer
Central Board of Direct Taxes, Yashkamal Building
Kala Ghoda, Vadodara. 390005 …Respondents
(By Advocate Ms. Maithily D Mehta assisted by Ms. Riya Navin)
6.
OA No. 428/2017.
M. Chandrakumar
Son of Late K. Chandrasekharan,
Aged 52 years,
Working as Income Tax Officer,
Residing at B-302, The Imperia, Bhd. Yash Complex, Gotri Road,
Vadodara 390 021 …… Applicant
(By Advocate: Mr.Joy Mathew)
Vs.
1) Union of India, Notice through the Secretary,
Ministry of Finance, Department of Revenue,
North Block, New Delhi - 110 001.
2) Central Board of Direct Taxes,
Notice through the Chairman, CBDT, North Block,
New Delhi - 110 001.
3) The Principal Chief Commissioner of Income Tax ,
Aayakar Bhavan, Navrangpura,
Ahmedabad - 380 009.
4. The Chief Commissioner of Income Tax, Aayakar Bhavan,
Race Course Circle, Vadodara – 390 007.
5) The Pr. Commissioner of Income Tax-2, 2nd Floor,
Aayakar Bhavan, Race Course Circle, Vadodara 390 007.
6)The Administrative Officer & Drawing & Disbursement Officer,
Office of the Principal Commissioner of Income Tax-2
2nd Floor, Aayakar Bhavan, Race Course Circle, Vadodara 390 007.
7) The Zonal Accounts Officer,
Central Board of Direct Taxes,
Yashkamal Building,
Kala Ghoda, Vadodara 390 005.
Respondents
(By Advocate: Ms.Maithily D. Mehta assisted by Ms. Riya Navin)
7.
OA No.429 of 2017
K. K. VIJAYAN,
Son of K. Bhaskaran Nair, Aged 49 years,
Working as Income Tax Officer,
Residing at -
A-27 Krishna Park Society
Behind Vasna Village, Vasna,
Vadodara - 390007.
….Applicant
(By Advocate: Mr.Joy Mathew)
Vs
1) Union of India, Notice through the Secretary,
Ministry of Finance, Department of Revenue, North Block,
New Delhi-110001.
2) Central Board of Direct Taxes,
Notice through the Chairman, CBDT, North Block, New Delhi-110001.
3) The Principal Chief Commissioner of Income Tax, Aayakar Bhavan,
Navrangpura, Ahmedabad - 380 009.
4) The Chief Commissioner of Income Tax,
Race Course Circle
Vadodara - 390007.
5) The Zonal Accounts Officer
Central Board of Direct Taxes
Yashkamal Building
Kala Ghoda, Vadodara. 390005 … Respondents
(By Advocate Ms. Maithily D. Mehta assisted by Ms. Riya Navin)
8.
OA No.438 of 2017
P. Krishna Dhas
Son of Late Parameswaran Pillai,
Aged 50 years,
Working as Income Tax Officer,
Residing at C-85, Prince Villa,
Nr. Collabera,
B/h. Shaishav School, Gotri-Sevasi Road
Vadodara 390 021. …..Applicant
(By Advocate: Mr.Joy Mathew)
Vs.
1) Union of India, Notice through the Secretary, Ministry of Finance,
Department of Revenue, North Block, New Delhi-110001.
2) Central Board of Direct Taxes, Notice through the Chairman,
CBDT North Block New Delhi-110001
3).The Principal Chief Commissioner of Income Tax,
Aayakar Bhavan, Navrangpura Ahmedabad - 380 009
4) The Chief Commissioner of Income Tax (TDS), Aayakar Bhavan,
Ashram Road, Ahmedabad-380 009.
5) The Pr. Commissioner of Income-tax-III, 2nd Floor, Aayakar
Bhavan, Race Course Circle, Vadodara 390 007.
6) The Administrative Officer & Drawing & Disbursement Officer,
Office of the Commissioner of Income Tax, (TDS), 2nd Floor, GEB
Bldg., Race Course Circle
Vadodara - 390 007
7) The Zonal Accounts Officer,
Central Board of Direct Taxes,
Yashkamal Building,
Kala Ghoda, Vadodara. 390005
……Respondents
(By Advocate: Ms. Maithily D. Mehta assisted by Ms.Riya Navin)
ORDER
Per: Hon’ble Mr.Umesh Gajankush, Member (J)
1. In this batch of Original Applications a common question arises for consideration before this Tribunal and therefore the same is decided by this common order.
2. Learned counsel for the parties have made in detail submissions in lead case i.e OA No.365/2017 and therefore, the facts of this case are taken into consideration for final decision.
3. Brief facts stated in the Original Application No.365/2017 are applicant joined the respondent department in the year 1990 as Stenographer Grade-III in the pay scale of Rs.1200-30-1560-EB-40-2040. The applicant had passed the Ministerial Staff Examination in the year 1991 and as a result he could appear in the Inspector’s examination held in the year 1992. On passing the inspector’s examination in the year 1992, the applicant was given two increments.
3.1. In the year 2000, the applicant was granted Stenographer, Grade-II scale. Meanwhile, he had passed the Income Tax Officer’s Examination held in the year 2000 and became eligible for two more increments. On
25.06.2001, the applicant was promoted as Inspector and his pay was fixed at Rs.5,850/-. On 04.07.2002, one Sushil Kumar came to be appointed as Inspector on direct recruitment quota and his pay was fixed at Rs.5500. The applicants pay was upgraded to Rs.6500 w.e.f. 21.04.2004. The benefits of this pay upgradation was given to Shri Sushil Kumar also. Next date of increment of Shri Sushil Kumar as well as the applicant was 01.04.2005. On
18.10.2006, pay of both Shri Sushil Kumar and the applicant came to be fixed at Rs.6900/-.
3.2. Meanwhile Shri Sushil Kumar passed the ITO examination and therefore, he was granted two advance increments and as a result, his pay came to be fixed at a higher level at Rs.7,300/- whereas the applicant’s pay remained at Rs.6900/-. The pay of Shri Suhsil Kumar came to be fixed at Rs.7,500/- w.e.f. 01.04.2007 and the applicant’s pay was fixed at Rs.7100/-
3.3. However, the competent authority had issued revised pay fixation order on 20.04.2017 (Annexure-A/1) in which it is stated that applicant had drawn excess pay as per Audit Objection raised by Accounts Officer ZAO, CBDT, Ahmedabad and therefore, refixation order was issued and recovery was also ordered.
3.4. Challenging the aforesaid impugned order dated 20.04.2017 (Annexure- A/1), the present Original Applications was been filed raising various grounds. It was stated that there was no dispute that Shri Sushil Kumar is junior to the applicant in the cadre of inspector and ITO and it is an accepted norm that the junior cannot be paid more salary than his senior. It was also submitted that before passing any order which has a civil consequence, the affected party was required to be given an opportunity of hearing. It was further submitted that the junior was paid higher pay due to his passing of ITO examination which entitled him to get two increments. The applicant had passed this examination and received the benefit of these two increments. The only difference is that when the applicant passed the said examination, he was given two increments in old scale and Shri Sushil Kumar was granted these increments as per the new scale which is on a higher pay. Since Shri Sushil Kumar and the applicants are now in the same cadre they could not be paid at different rate. To support the case of the applicant, the judgment passed by Hon’ble High Court of Punjab and Haryana in Civil Writ Petition No.11226/2009 decided on 09.10.2009 (Annexure-A/11) wa
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