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2022 Supreme(Online)(CAT) 864

CENTRAL ADMINISTRATIVE TRIBUNAL

HYDERABAD BENCH

MA/21/161/2022 in RASR/1329/2020 in OA/21/363/2019&

RASR/1329/2020

Hyderabad, this the 11th day of April, 2022

Hon’ble Mr. Ashish Kalia, Judl. Member

Hon’ble Mr.B.V. Sudhakar, Admn. Member

1.

The Union of India Represented by The Principle

Chief Commission of Income Tax, Cadre Controlling

Authority 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,m 1st Line, Vijayawada,

Andhra Pradesh.

4.

The

Chief

Commission

of

Income

Tax,

Vishakapatnam, Dhaba Gardens, Aayakar Bhavan,

Vishakapatnam.

.... Applicants/ Respondents

(By Advocate :Mrs.K. Rajitha, Sr. PC to CG)

Vs

1.

Shaik Meerja Vali, S/o. Shaik Subhani, Aged about 44

Years, Occ: Casual Labour, O/o Asst. Director of

Income Tax (Inv), 3rd Floor, Raj Kamal Complex,

Lakshmi Puram, Guntur, R/o. H. No – 4-162, Lam Post,

Tadi Konda Mandalam, Guntur District – 522034.

2.

V. Santosh Kumar, S/o V. Sathyanarayana, Aged about

40 Years, Occ: Casual Labour, O/o Joint Commissioner

of Income Tax, Range – 13, Hyderabad, R/o. H.No. 23-3-

402, Sultanshah, Kawel Kaman, Near Hanuman Temple,

Hyderabad -500063.

3.

C. Ganesh, S/o. S. Chinna Rao, Aged about 38 Years,

Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 37-9-33, Surya Nagar –

1, Near Polytechnic College, Kancharapalem, Industrial

Estate, Visakhapatnam (U)– 530007.

4.

Shaik Chan Basha, S/o Shaik Saida, Aged about 40

Years,

Occ:

Casual

Labour,

O/o

Additional

Commissioner Of Income Tax, Range – 1, C. R.

Buildings, Kannavari Thota, Guntur, R/o. H.No. 108,

LAM Post and Village, Tadikonda Mandal, Guntur

District – 522034.

5.

L. Lakshmana Rao, S/o L. Krishna, Aged about 34

Years, Occ: Casual Labour, O/o Principal Commissioner

of Income Tax - II, 5th Floor, Aayakar Bhavan,

Dabagardens, Visakhapatnam, R/o. Door No. 8,

Adivivaram, Simhachalam, Visakhapatnam– 530028.

6.

P. Manoj Kumar, S/o. P. Rathanlal, Aged about 39

Years, Occ: Casual Labour, Pr. Director of Income Tax (

INV), 3rd Floor Anexe Building, Aayakar Bhawan,

Basheerbagh, Hyderabad, R/o. H.No. 12-1-1055, Old

Mallepally, Nampally, Hyderabad -500001.

7.

Ch. Srinu, S/o Ch. Appala Suryanarayana, Aged about

46 Years, Occ: Casual Labour, O/o Commissioner of

Income Tax (Appeals), 2nd, 3rd Floor, DIRECT Tax

Building, M.V.P Colony, Visakhapatnam, R/o. Door No.

36-92-242/56,

Neelakanta

Nagar

Kancharapalem,

Visakhapatnam – 530017.

8.

J. Kailasa Rao, S/o J. Suryanarayana, Aged about 50

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 6-6-1/A, Petalavedhi,

Chinnwaltair, Visakhapatnam – 530017

9.

V. Malyadri, S/o. V. Balaiah, Aged about 40 Years, Occ:

Casual Labour, O/o Joint Commissioner Of Income Tax,

24-2-438, Dargamitta, Nellore, R/o. H. No 26-2-1934, V

T H Lane, Ramachandra Reddy Nagar, A.K.Nagar Post,

Near Mahila Mandali, Nellore.

10.

T. Ramu, S/o T. Nooka Raju, Aged about 40 Years, Occ:

Casual Labour, O/o Chief Commissioner of Income Tax,

3rd

Floor,

Aayakar

Bhavan,

Dabagardens,

Visakhapatnam, R/o. Door No. 22-30, Swatantra Nagar,

Madhurawada, Visakhapatnam – 530048.

11.

Govind Kumar Singh, S/o Banni Singh, Aged about 42

Years, Occ: Casual Labour, O/o Income Tax Office,

Range-2, 5th Floor, Singnature Tower, Kothaguda,

Kondapur Hyderabad, R/o. H.No. 23-4-607, Sultansahi,

Charminar, Hyderabad -500065.

12.

K. Suryanarayana, S/o K. V. Ramana Murthy, Aged

about 36 Years, Occ: Casual Labour, O/o Chief

Commissioner of Income Tax, 3rd Floor, Aayakar

Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.

39-33-24/2/2, F. No 102, Yasaswini Enclave, U V D A

Colony, Madhavadhare, Visakhapatnam – 530007.

13.

K. Venkata Rao, S/o Adayya, Aged about 42 Years,

Occ: Casual Labour, O/o Additional Commissioner of

Income Tax, Range – 6 (TDS), 1st Floor, Aayakar

Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.

17-3-33, Meedarelli Veedhi, Kodipendalavari Veedhi, A

V N College Road, Visakhapatnam – 530001.

14.

K. Satyanarayana, S/o K. Lakshmayya, Aged about 38

Years, Occ: Casual Labour, O/o Income Tax Office,

Ward – 1, Aayakar Bhavan, D. No – 35-29-2, Sajjapuram

Tanuku. West Godavari District, R/o. H.No. 22-11-12,

Shivalayam Street, Sajjapuram, Ward 27, Tanuku West

Godavari district – 534211.

15.

S. Appa Rao, S/o S. Chtiyya, Aged about 46 Years, Occ:

Casual Labour, O/o Chief Commissioner of Income Tax,

3rd

Floor,

Aayakar

Bhavan,

Dabagardens,

Visakhapatnam, R/o. Door No.1-158/4, Sidardha

Nagar, Block No – G.F.4, New Resapuvalipalem,

Visakhapatnam.

16.

Moinuddin Siraj, S/o Mohinuddin Gulam, Aged about

46

Years,

Occ:

Casual

Labour,

O/o

Principal

Commissioner of Income Tax, 7th Floor, B Block, Income

Tax Towers, A. C. Guards, Hyderabad , R/o. H.No. 1-8-

2/2, Surya Nagar, Chikkadpalli, Hyderabad -500020.

17.

Siddabattula Srinivasa Rao, S/o Venkata Raju, Aged

about 45 Years, Occ: Casual Labour, O/o Chief

Commissioner of Income Tax, 3rd Floor, Aayakar

Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.

31-35-14/2,

Vivekananda

Colony,

Allipuram,

Visakhapatnam – 530020.

18.

K. Venkata Ramana, S/o K. Pydibabu, Aged about 43

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 7-1-16, AU Out Gate

Down, Kirlam Pudi Layout, Chinna Walter, L. B Colony,

Visakhapatnam – 530017.

19.

K. Parameswara, S/o. K. Peda Guravaiah, Aged about

43 Years, Occ: Casual Labour, O/o Joint Commissioner

Of Income Tax, 24-2-438, Dargamitta, Nellore, R/o. H.

No 1-4-41, South Street, Patur Post, Kovur Mandali,

Nellore.

20.

Shaik Akbar Basha, S/o. Abdul Rahiman, Aged about

41 Years, Occ: Casual Labour, O/o Income Tax Office,

Ward – 1, 10-251, Gandhi Road, Chittoor, Chittoor

District, R/o. 31-1361, Lenin Nagar, Manga Samudram

Housing Colony, Obana Palle, Chittoor – 517004.

21.

P. Mohan Rao S/o. P. Biksham, Aged about 37 Years,

Occ: Casual Labour, O/o Commissioner of Income Tax

(Appeals) – 5, 9th Floor. Signature Towers, Kondapur,

Hyderabad,

R/o.

2-32-41/78/1,

Allwyn

Colony,

Kukatpally, Hyderabad.

22.

A. Rama Rao, S/o A. Balraj, Aged about 38 Years, Occ:

Casual Labour, O/o Commissioner of Income Tax (DR)

– I, A – Branch, Income Tax Appellate Tribunal, C.G.O

Tower Room No – 501, Kavadiguda, Hyderabad, R/o.

H.No.

3-5-95,

Shivanagar

Colony,

Hyderguda,

Rajendranagar Mandal, Rangareddy District -500028.

23.

S. Sreenivasulu, S/o. Venkata Subba Reddy, Aged about

34 Years, Occ: Casual Labour, O/o Income Tax Office,

D.No.24-578, Vasanthapeta, Proddatur, R/o. D.No.

1/1422-2, Yerramukkapalli, Kadapa.

24.

CH. V. Siva Rama Krishna, S/o. Raghavendra Rao,

Aged about 47 Years, Occ: Casual Labour, O/o Income

Tax Office, Ward – 1, Aayakar Bhavan, Opp: Bhaskar

Talkies, Gudivada, Krishna District, R/o. Door No.

18/267-C6,

Ganganamma

Street,

Pedayerukapadu,

Gudivada, Krishna District – 521301.

25.

B. Ramasubbaiah, S/o. B. Narasimhulu, Aged about 48

Years, Occ: Casual Labour, O/o Income Tax Office,

D.No.24-578, Vasanthapeta, Proddatur, R/o. H.No.

25/722, Rameswaram Road, Proddatur.

26.

B. Ravali, S/o. B. Balaramaiah, Aged about 41 Years,

Occ: Casual Labour, O/o Joint Commissioner of Income

Tax, Saraswathi Nagar, Syndicate Bank upstairs,

Dargamitta,

Nellore

R/o.

Konnembattu

Village,

Mannarpolur Post, Sullurupet, Nellore.

27.

SK. Mahaboob Subhani, S/o SK. Dariya, Aged about 44

Years, Occ: Casual Labour, O/o Commissioner Of

Income

Tax

Appeal

-

1,

Rajkamal

Complex,

Lakshipuram, Guntur, R/o. LAM Post and Village,

Tadikonda Mandal Guntur – 522005

28.

Mohd Abdul Bari, S/o. M. A. Ghani, Aged about 47

Years, Occ: Casual Labour, O/o, Income Tax Officer,

Ward – 1, Krishna Reddy Chambers, 4th Floor,

Hyderabad Road, Siddipet – 502103, R/o. H.No. 10-4-

171, Narsapura Street, Siddipet - 502103.

29.

K Naveen Babu, S/o. K. Uma Maheswar Rao, Aged

about 34 Years, Occ: Casual Labour, O/o Income Tax

Office, Ward – 1, Kothagudem, Bhadradri District

Income Tax Office, R/o. H. No 1-1-84/1, Main Hospital

Area, Kothagudem, Khammam – 507101.

30.

K. Sri Ramulu, S/o K. Ramulu, Aged about 49 Years,

Occ: Casual Labour, O/o Principal Commissioner Of

Income Tax, 4th Floor, Rajkamal Complex, Lakshipuram,

Guntur,

R/o.

13

line,

Swarna

Bharathi

Nagar,

Adavitakkellaapadu, Pattabhipuram. A. P - 522006

31.

M. Ganga Raju, S/o M. Padmanabham, Aged about 52

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 9-1-140, D Block, SF – 6,

Siddardha

Nagar,

New

Resapuvanipalem,

Visakhapatnam.

32.

C. Dhananjaya, S/o. Lakshmnna, Aged about 34 Years,

Occ: Casual Labour, O/o Income Tax Officer, Ward -1,

Gunthabaari Street, Guntakal, R/o. D. No – 20/212-34

A, Ganga Nagar, Guntakal – 515801.

33.

J. Bhikshapathi, S/o J. Arjun, Aged about 33 Years, Occ:

Casual Labour, O/o Additional Commissioner of

Income Tax, Range 3, 8th Floor, Singnature Towers,

Kothaguda, Kondapur Hyderabad, R/o. H.No.11-1-

839/1, Afzal Sagar, Seetarambagh, Asif Nagar Mandal,

Hyderabad.

34.

P. Geetha, D/o P. Latchanna, Aged about 50 Years, Occ:

Casual Labour, O/o Income Tax Office, Palakonda

Road, Srikakulam, R/o. Door No. 3-4-10, Konna Street,

P.S.N.M.H School, Srikakulam– 532001

35.

P. Laxmaiah, S/o. P. Krishnaiah, Aged about 34 Years,

Occ: Casual Labour, O/o Comissioner of Income Tax,

Aayakar Bhawan, Basheerbagh, Hyderabad, R/o. H.No.

6-44, Thimmajipet Village, Nagarkarnool District -

509406.

36.

B. Krishna, S/o. B. Appalanarasayya, Aged about 44

Years, Occ: Casual Labour, O/o Asst. Commissioner Of

Income Tax, Central Circle 1 & 2. Danavai Peta,

Rajahmundry, R/o. Door No. 45-27-4, Annapurnamma

Peta, Thadi Thota, Ashok Nagar, Rajahmundry–533101.

37.

T. Srinivasulu, S/o. T. Thirupalu, Aged about 40 Years,

Occ: Casual Labour, O/o Joint Commissioner Of Income

Tax, 24-2-438, Dargamitta, Nellore, R/o. Gangavaram,

Ramchandrapuram Colony, Kovur Mandal, Nellore

District.

38.

Vanka V. V. Satyanarayana, S/o. V. Nageswara Rao,

Aged about 39 Years, Occ: Casual Labour, O/o

Executive

Engineer,

Valuation Cell, Income Tax

Department, Stalin Corporate Building, D. No. 55-17-2

to 4. A-Block, 4th floor, Road No -2, Industrial Estate,

Auto Nagar, Vijayawada, R/o. H. No. 74-13/1-10/2,

Plot No.-243, New TRC colony, Patamata, Vijayawada –

520007.

39.

Mohammad Afsar Javeed, S/o. Mohammed Abdul

Gaffar, Aged about 40 Years, Occ: Casual Labour, O/o

The Additional Commissioner of Income Tax, H. No. 3-

2-56/6/C, Aayakar Bhavan, Rajeev Gung, Khammam,

R/o. H.No. 5-1-165/1 SP Office Road, Khammam –

507001.

40.

B. Maddileti, S/o. B. Subham, Aged about 40 Years, Occ:

Casual Labour, O/o Income Tax Office, Nandyala, R/o.

8-63-77, Kanala Village, Nandyal.

41.

K. Venkata Swami, S/o K. Pydi Babu, Aged about 34

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. A.U. Out Gate Down, Chinna

Walter Road, Visakhapatnam – 530017

42.

A. Santosh Kumar, S/o A. Arjun Rao, Aged about 35

Years, Occ: Casual Labour, O/o Principal Commissioner

of Income Tax, Range 6, 2nd Floor, A Block, Income Tax

Towers, A. C. Guards, Hyderabad, R/o. H.No. 20-1-647,

Shiv Nagar, Puranapool, Hyderabad -500064.

43.

K. Rama Chandra Rao, S/o K. Mahalakshmmi, Aged

about 44 Years, Occ: Casual Labour, O/o Chief

Commissioner of Income Tax, 3rd Floor, Aayakar

Bhavan, Dabagardens, Visakhapatnam, R/o. Door No.

5-91/A, Vevekananda Nagar, Adarsa Nagar, Old Dairy

Farm, Visakhapatnam – 530040.

44.

A. Krishna Das, S/o. A. Vishnu Das, Aged about 49

Years, Occ: Casual Labour, O/o Principal Commissioner

of Income Tax, Veerabhadrapuram, Near Kambala

Tank, Rajhmundry, R/o. Door No. 2-61, Razolu

Mandalam, East Godhavari District – 533428.

45.

S. Srinivasa Rao, S/o. S. Sikhamani, Aged about 40

Years, Occ: Casual Labour, O/o The Additional

Commissioner of Income Tax, H. No. 3-2-56/6/C,

Aayakar Bhavan, Rajeev Gung, Khammam, R/o. H.No.

7-276, Mandadam, Guntur District – 522503

46.

B. Rani, W/o B. Ramesh, Aged about 40 Years, Occ:

Casual Labour, O/o Commissioner of Income Tax (DR)

– I, A – Branch, Income Tax Appellate Tribunal, C.G.O

Tower 5th Floor, Room No – 501, Kavadiguda,

Hyderabad, R/o. H.No. 13-6-421/A/43, K. D. Colony,

Karwan, Hyderabad.

47.

R. Sathi Babu, S/o. R. Pydiayya, Aged about 40 Years,

Occ: Casual Labour, O/o Asst. Director of Income Tax

Office (Inv), Veerabhadrapuram, Near Kambala Tank,

Rajhmundry, R/o. 17-2-8/3, Seethama Peta, Near Forest

Kalyana Mandapam, Rajhmundry.

48.

V. Mallaiah, S/o. V. Venkaiah, Aged about 35 Years,

Occ: Casual Labour, O/o Principal Chief Commissioner

of

Income

Tax

-

I,

Hyderabad,

R/o.

2-106,

Thimmapuram, Nalgonda, Telengana.

49.

V. Shyam Kumar, S/o. V. Narsimha, Aged about 33

Years, Occ: Casual Labour, O/o Income Tax Office,

Ward – 1, Near Railway Under Bridge, Hyderabad

Raod, Marriguda (P), Nalgonda, R/o. H. No. 8-12/3,

Sundarayya Colony, Marriguda (p), Nalgonda District

– 508001.

50.

T. Satyam, S/o. T. Mallikarjuna Rao, Aged about 38

Years, Occ: Casual Labour, O/o Principal Commissioner

of Income Tax, Veerabhadrapuram, Near Kambala

Tank, Rajhmundry, R/o. Door No. 17-10-9, Old Post

Office street, Sitham Peta, Rajahmundry – 533101.

51.

R. Raghunath, S/o. R. Seetharam, Aged about 42 Years,

Occ: Casual Labour, O/o Income Tax Office, W – 1,

Lalithamba Complex, Old Bus Stand Road, Nirmal, R/o.

H.No. 1-4-172/1/2/2, Near Sevalal Mandir, Adarsh

Nagar, Nirmal – 504106.

52.

D. V. Y. Madhu Sudhan Rao, S/o. D. Yadaiah, Aged

about 36 Years, Occ: Casual Labour, O/o Comissioner of

Income

Tax,

Aayakar

Bhawan,

Basheerbagh,

Hyderabad, R/o. H.No. 13-6-421/A/38, Kanaka Durga

Colony, Karwan, Asifnagar, Hyderabad -500006.

53.

I. Annam Naidu, S/o I. Satyam, Aged about 47 Years,

Occ: Casual Labour, O/o Income Tax Office, Palakonda

Road, Srikakulam, R/o. Door No. 339/A, HODUCO

Colony, Rims Hospital Road, Balaga, Srikakalum –

532001.

54.

V. Siva Rama Murthy, S/o V. Appa Rao, Aged about 39

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 10-53-104, EWS Qtrs,

8/12, Nehru Nagar, Ram Nagar, Visakhapatnam –

530002.

55.

T. Mangamma, W/o David, Aged about 51 Years, Occ:

Casual Labour, O/o Chief Commissioner of Income Tax,

3rd

Floor,

Aayakar

Bhavan,

Dabagardens,

Visakhapatnam, R/o. Door No. 31-4-33, Ammavari

Street, Allipuram, Visakhapatnam – 530020.

56.

Kota Chittibabu, S/o. K. Masenu, Aged about 37 Years,

Occ: Casual Labour, O/o Principal Commissioner of

Income

Tax,

Veerabhadrapuram,

Near

Kambala

Tank, Rajhmundry, R/o. Door No. 22-9-5, Income Tax

Qrts, Veerabhadrapuram, Rajahmundry – 533101.

57.

Syed Saleem, S/o. Yakub, Aged about 38 Years, Occ:

Casual Labour, O/o Additional Commissioner of

Income Tax Office, Khammam Range, Khammam, R/o.

H.No. 5-3-409, Pakabanda Bazar, Shanthi Nagar,

Khammam.

58.

G. Ranga Rao, S/o G. Durga Rao, Aged about 33 Years,

Occ: Casual Labour, O/o Additional Commissioner Of

Income Tax, Range – 2, Central Revenue Building, M. G.

Road, Vijayawada, R/o H.No. 5-133, Kesarapalli,

Gannavaram Mandal, Krishna District – 521102.

59.

N. Gangamma, W/o. Ganagaiah, Aged about 54 Years,

Occ: Casual Labour, O/o The Additional Commissioner

of Income Tax, Subhash Nagar, Nizamabad – 503001,

R/o.

H.No.

6-21-99,

Arundhati

Nagar,

Dubba,

Nizamabad - 503002.

60.

P. Raju, S/o. P. Ellamaiah, Aged about 38 Years, Occ:

Casual Labour, O/o Additional Commissioner of

Income Tax, Aayakar Bhavan, D. No 2-7-197, Hotel

Sweta Lane, Karimnagar, R/o. H. No. 4-132/36,

Makdumpur Village, Karimnagar – 505186.

61.

Sultan Sawood, D/o. Sultan Sohail, Aged about 44

Years,

Occ:

Casual

Labour,

O/o

Additional

Commissioner of Income Tax, Aayakar Bhavan, D. No

2-7-197, Hotel Sweta Lane, Karimnagar, R/o. Door No.

1-1-40/A, Shah Sahab Estate, Near Rose Talkies,

Karimnagar – 505001.

62.

Adapally Rajaiah, S/o. Rajaiah, Aged about 46 Years,

Occ: Casual Labour, O/o Additional Commissioner of

Income Tax, Aayakar Bhavan, D. No 2-7-197, Hotel

Sweta Lane, Karimnagar, R/o. Door No. 2-7-95, 1 Town

Police Station Backside, Karimnagar – 505001.

63.

K. Siva Sankararao, S/o K. Madhava Rao, Aged about

33 Years, Occ: Casual Labour, O/o Income Tax office,

Ward – 1, Opp: Punjab National Bank, K. N. Road,

Tadepalligudem, R/o. Door No. 2-17-616, Marisettivari

Street, Ramaraopeta, Tadepalligudem - 534101.

64.

B. Rajesh, S/o B. Joseph, Aged about 33 Years, Occ:

Casual Labour, O/o Principal Commissioner Of Income

Tax, 40-6-15, S V R Plaza, Mogalrajpuram, Vijayawada,

R/o

H.No.

32-11/1-2A1,

R

M

Cherch,

2nd

st,

Magalrajpuram, Vijayawada.

65.

Mir Kaleem Ali, S/o. Mir Rahman Ali, Aged about 38

Years,

Occ:

Casual

Labour,

O/o

Additional

Commissioner of Income Tax, Range -12, Aayakar

Bhawan, Basheerbagh, Hyderabad, R/o. H.No. 18-8-

199/2,

Phisal

Banda,

Indira

Nagar,

Saidabad,

Hyderabad -500059.

66.

Y. Tirumala Rao, S/o. Y. Appanna, Aged about 38

Years, Occ: Casual Labour, O/o Income Tax Office,

Ward – 1, Kothagudem, Bhadradri District–507101, R/o.

6-10-77/1, Ganesh Basti, Kothagudem, Khammam.

67.

E. Gopinath, S/o. E. Adivanna, Aged about 34 Years,

Occ: Casual Labour, O/o Income Tax Officer, Ward – 1,

Hindupur R/o. H. No. 3-1-16, Neethanapalli, Yergunta,

Parigi Mandal, Penugunda Thaluk.

68.

K. Pydiraju, S/o K. Suryanarayana, Aged about 41

Years, Occ: Casual Labour, O/o Chief Commissioner of

Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 5-270, Vivekananda

Nagar,

Near

Ramalayam,

Old

Dairy

Farm,

Visakhapatnam – 530040

69.

D. Madhu, S/o. D. Devaiah, Aged about 31 Years, Occ:

Casual Labour, O/o Income Tax Office, Ward – 1,

Krishna

Nagar

Colony,

Opp:

Hitech

Busstand, Suryapet, Suryapet District, R/o. H.No. 1-5-

49, Gouds Bazar, Alankar Talkies Road, Suryapet,

Suryapet District - 508213.

70.

G. Janaki Ramana Murthy, S/o G. Satyam, Aged about

42 Years, Occ: Casual Labour, O/o Chief Commissioner

of Income Tax, 3rd Floor, Aayakar Bhavan, Dabagardens,

Visakhapatnam, R/o. Door No. 20-127 , Prasad Nagar,

Pendurthi, Visakhapatnam – 531173.

71.

N. Sampath, S/o N. Chinnaji, Aged about 39 Years, Occ:

Casual Labour, O/o The Income Tax Office, Ward – 1,

Behind Tirumala Filling Station, Dasnapur, Adilabad,

R/o. H.No. 2-4-63, Venkatadripet, Nirmal – 504106.

72.

A. Lokeshwer, S/o A. Yellaiah, Aged about 43 Years,

Occ: Casual Labour, O/o Principal Commissioner of

Income Tax - 4, 2nd Floor, A Block, Income Tax Towers,

A. C. Guards, Hyderabad, R/o. H.No. 22-1-45/2/4,

Nalla Pochamma Basti, Dar-ul-Shifa, Hyderabad -

500024.

73.

N. Phani Kumar, S/o N. Prasad Rao, Aged about 39

Years,

Occ:

Casual

Labour,

O/o

Additional

Commissioner Of Income Tax, Range – 2, 1st Floor,

Rajkamal Complex, Lakshipuram, Guntur, R/o. H.No.

5-25-36 A, Brodipet, 3/7 Lane, Guntur- 522002.

74.

Md. Ibrahim, S/o Mohd Zakeer Hussain, Aged about 45

Years, Occ: Casual Labour, O/o Principal Commissioner

of Income Tax, 7th Floor, A Block, Income Tax Towers,

A. C. Guards, Hyderabad, R/o. H.No. 9-82, Chaitanya

Nagar, Badhepally, Jadcherla, Mahabubnagar - 509301.

75.

P Bhagya Laxmi, S/o. Venkatrao, Aged about 36 Years,

Occ: Casual Labour, O/o The Additional Commissioner

of Income Tax, Subhash Nagart, Nizamabad – 503001,

R/o. H.No. 6-2-137, Near Income Tax, Subhash Nagar,

Nizamabad – 503001.

76.

K. Ramakrishna, S/o. K. Venkataiah, Aged about 35

Years, Occ: Casual Labour, O/o Income Tax Office,

Ward – 1, Krishna Nagar Colony, Opp: Hitech Busstand,

Suryapet, Suryapet District, R/o. H.No. 1-6-141/41/14,

Sri Ram Nagar Colony, Suryapet District – 508213.

77.

M. Sai Kumar, S/o. M. Nagu, Aged about 29 Years, Occ:

Casual Labour, O/o Joint Commissioner of Income Tax,

Eluru Range, KKS Towers 2nd Floor, Peddavari Veedhi,

R. R. Pet, Eluru, R/o. H.No. 1-120, Chodimelea, Eluru

Mandal - 534002.

78.

C. Peeraiah, S/o C. Venkateswarlu, Aged about 36

Years, Occ: Casual Labour, O/o Income Tax Office,

Lakshmi

Bhavan

1st

Floor,

Prakash

Nagar,

Narasaraopet, Guntur, R/o. H.No. 12-4-33/8, Prakash

Nagar, Narasaraopet, Guntur District - 522601.

79.

J. Narendra, S/o J. Narasa Das, Aged about 36 Years,

Occ: Casual Labour, O/o Additional Commissioner Of

Income Tax, Range – 1, C. R. Buildings, Kannavari

Thota, Guntur, R/o. H.No. 3-169, Anki Reddy Palem,

Guntur Rural Mandal, Guntur – 522005.

80.

P. Srikanth, S/o P. Shankar, Aged about 34 Years, Occ:

Casual Labour, O/o Commissioner of Income Tax (E),

2nd

Floor,

Anexe

Building,

Aayakar

Bhawan,

Basheerbagh, Hyderabad, R/o. H. No. 6-7-388/66,

Bansilalpet, Secunderabad – 500003.

81.

N. Kiran Kumar, S/o. V. Venkataiah, Aged about 28

Years, Occ: Casual Labour, O/o Commissioner of

Income Tax (E), 2nd Floor, Anexe Building, Aayakar

Bhawan, Basheerbagh, Hyderabad, R/o. H. No. 1-2-

366/61.

Domalguda,

Bandanagar,

Himayatnagar,

Hyderabad.

82.

K. Ramesh Kumar, S/o K. Shivraj, Aged about 36 Years,

Occ: Casual Labour, O/o Principal Commissioner of

Income Tax, 7th Floor, B Block, Income Tax Towers, A.

C. Guards, Hyderabad, R/o. H.No. 18-1-337/74, Riyasat

Nagar, Bandlaguda, Hyderabad.

83.

G. Kailash, S/o Shankar Rao, Aged about 39 Years, Occ:

Casual Labour, O/o Pr. Director of Income Tax (INV),

3rd

Floor,

Anexe

Building,

Aayakar

Bhawan,

Basheerbagh, Hyderabad – 500013, R/o. H.No. 8-2-

684/10/E, Banjara Hills, Road No - 12, Hyderabad -

500034.

84.

Lellela Dhanesh, S/o. L. Ramalinghiah, Aged about 37

Years, Occ: Casual Labour, O/o Additional Comissioner

of

Income

Tax, Rang

12,

Aayakar

Bhawan,

Basheerbagh, Hyderabad, R/o. H.No. 3-4-937/90,

Rathnanagar, Barkathpura, Hyderabad -500027.

85.

Mohd Abdul Raheem, S/o Mohd Wazeer, Aged about

30

Years,

Occ:

Casual

Labour,

O/o

Principal

Commissioner of Income Tax - 5, 10th Floor, Signature

Towers,

Opp:

Botanical

Gardens,

Kothaguda,

Kondapur, Hyderabad, R/o. Door No. 10-5-391/54/279,

Syed

Nagar,

No-2

Ahmed

Nagar,

Asif

Nagar,

Hyderabad – 500028.

.... Respondents/ Applicants

(By Advocate:Mr. AVVS Bhujanga Rao)

---

ORDER

[(By Circulation) Hon’ble Mr. Ashish Kalia, Judl. Member]

    Through Video Conferencing:
    The present Review Application has been filed by the respondents in OA No.363/2019. The said O.A. was disposed of by this Tribunal vide order dated 10.04.2019.The operative portion of the order passed by this Tribunal reads as under:
    “3. We are of the view that merely because the applicants did not approach the Tribunal, they cannot be denied the benefit of conferring temporary status on par with their juniors. The respondents are, therefore, directed to consider and dispose of the representations dated 12.02.2017 and 21.06.2018 submitted by the applicants and confer the same benefit which was conferred on the candidates mentioned in the Order No.95/1999-2000/PERSONNEL dated
    28.12.1999, within a period of eight weeks from the date of receipt of this order.
    4. The OA is accordingly disposed of at the admission stage. There shall be no order as to costs.”

2. Learned counsel for the respondents in this RA prayed for review/modification of the above order passed by this Tribunal stating that implementation of the above order basing on the order dated 28.12.1999 by ignoring the latest OMs issued by the DoPT as well as the Hon’ble Supreme Court judgement is an error apparent on record.

MA/161/2022 has also been filed seeking to condone the delay of 525 days in filing the R.A.

3. Heard the learned counsel for the parties and perused the pleadings on record.

4. It is held by the Hon’ble Supreme Court in K. Ajit Babu & Ors.

vs Union of India &Ors. [(1997) 6 SCC 473] that delay in filing Review Application cannot be condoned. The Apex Court in the above said case observed 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 these Code of Civil Procedure. Although strictly speaking the Order 47 of the Code of Civil Procedure may not be applicable to the tribunals but the principles contained therein surely have to extended. Otherwise there being no limitation on the power of review it would be an appeal and there would be no certainly 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 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 been 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 is filed within the period of limitation.”
    Therefore, the Review Application in praesenti is not maintainable on account of delay occurred in filing the same.

5. Further, the Hon’ble Supreme Court in State of West Bengal &Ors . vs Kamal Sengupta &Anr . [2008 (2) SCC 735] held as under with regard to review under Section 22(3)(f) of the Administrative Tribunals Act, 1985:

    “(i) The power of the Tribunal to review its order/decision under Section 22(3)(f) of the Act is akin/analogous to the power of a Civil Court under Section 114 read with Order 47 Rule 1 CPC.
    (ii) The Tribunal can review its decision on either of the grounds enumerated in Order 47 Rule 1 and not otherwise.
    (iii) The expression 'any other sufficient reason' appearing in Order 47 Rule 1 has to be interpreted in the light of other specified grounds.
    (iv) An error which is not self-evident and w

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