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]
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:
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:
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