CENTRAL ADMINISTRATIVE TRIBUNAL CHANDIGARH BENCH Circuit Bench at Shimla, the 9 th day of January, 2025 HON’BLE SHRI RAMESH SINGH THAKUR, MEMBER (J)

HON’BLE MRS. ANJALI BHAWRA, MEMBER (A)

Partap Chand (Retired ITO), S/o Late Sh. Kehar Singh R/o Village Daulatpur Tikka Chondha (Ghandwal), P.O. Dhamer, Tehsil &

District Kangra, H.P.

...Applicant (Advocate: Sh. Rajender Singh Thakur and Sh. Aditya Sood)

VERSUS

1. The Principal Chief Controller of Accounts Central Board of Direct Taxes, 9th Floor, Lok Nayak Bhawan, Khan Market, New Delhi-110003

2. The Principal Commissioner Income Tax, Himachal Pradesh, Railway Board Building, The Mall Shimla

3. The Zonal Accounts Officer, CBDT, Room No. 201-202, Income Tax Guest House, SDA Complex, Kasumpti, Shimla -9

4. The Assistant Commissioner of Income Tax-cum-DDO, Aaykar Bhawan, Mandi, District Mandi H.P.

…Respondent(s)

(Advocate: Sh. Bharat Bhushan)

O R D E R

Per: RAMESH SINGH THAKUR, MEMBER (J):

1. The present Original Application is preferred against the order/letter No. 371-372 dated 16.01.2023 (Annexure A/9) of the Principal Chief Controller of Accounts, New Delhi, whereby the claim of medical reimbursement of Rs 1,97,021 of applicant has been rejected/disposed off. Applicant has prayed for the following reliefs:

(i) That the order/letter dated 16.01.2023 (Annexure A-9), whereby the case of the applicant for the reimbursement of medical bills has been rejected/disposed off by the respondent, be quashed and set aside and the respondents be directed to release a sum of Rs 1,97,021/- alongwith interest @ 12% per annum from the date of submission of medical bills to the respondents i.e., 20.10.2011 alongwith cost.

(ii) That the entire record of the case may be summoned for the kind perusal of this Tribunal.

(iii) Such other orders as deemed fit in the facts and circumstances of the case be also passed in favor of the applicant and against the respondents.

2. Averments of the applicant are as follows. The applicant retired on 31.3.2008 from the post of Income Tax Officer Mandi, after serving the respondent Department for more than 38 years. Central Government Health Scheme was not applicable in the State of Himachal Pradesh and at the time of superannuation Fixed Medical Allowance of Rs 100/- per month had been given to the applicant. The applicant remained hospitalized from 29.9.2011 to 01.10.2011 in BBC Heart Care Centre Jalander for taking emergency treatment such as Angioplasty + Stent to LAD and LAX and paid Rs 2,12,021/- to the hospital for the treatment.

3. On 20.10.2011 the applicant submitted the bills to the ACIT cum DDO, Mandi (Respondent No.4) for reimbursement of the same but later on the bills had been reduced to Rs 1,97,021/- after proper verification. The application for medical reimbursement was not processed by the respondent department despite various requests made by the applicant. On 25.10.2017 legal notice (A/1) was issued in respect of reimbursement of Medical Bills and only thereafter the respondents processed the claim of the applicant for Medical reimbursement.

4. Vide letter No. 1496 dated 6.6.2018 (A/2) the Principal Commissioner Income Tax Shimla (Respondent No. 2) sanctioned the reimbursement of Medical bills of Rs 1,97,021/- and the same was debited for the financial year 2018-2019. The Zonal Accounts Officer Shimla (Respondent No.3) returned the claim of the applicant for medical reimbursement with an observation as to the rule under which the sanction has been granted. Vide letter dated 11.7.2018 (A/3) the Dy. Commissioner of Income Tax Circle Mandi replied to the objection raised by The Zonal Accounts Officer Shimla (Respondent No.3).

5. Vide letter No. 418 dated 4.10.2018 (A/4) the Zonal Accounts Officer Shimla (Respondent No. 3) forwarded the medical bills to the Senior Accounts Officer (Admn. Pers. & Budget), O/o Principal Chief Controller of Accounts, New Delhi for consideration and necessary direction. Vide letter No. 6794 dated 27.11.2018 (A/5) the Accounts Officer (PPC)