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2025 Supreme(Online)(CAT) 4897
CENTRAL ADMINISTRATIVE TRIBUNAL ERNAKULAM BENCH O.A No.180/00997/2015 Wednesday, this the 15th day of January, 2025.
CORAM:
HON'BLE Mr. JUSTICE SUNIL THOMAS, JUDICIAL MEMBER HON'BLE Mrs. V. RAMA MATHEW, ADMINISTRATIVE MEMBER
1. K. Pankajakshan, S/o Krishnan Nair, Aged 49 Years, Sr. Tax Assistant, O/o the Income tax Officer, Income tax Department, City Plaza Bldg., West Nada, Guruvayoor-680101, Residing at Kodani House, Payyur, PO, Koonammoochi, Thrissur-680504.
2. M. Deepa, D/o N.Raghavan, Aged 39 Years, Sr. Tax Assistant O/o the Joint CIT, Income tax Department, Kannur Range, Kanothumchal, Chowa, Kannur 670 006, Residing at PV House, PO Muzhappilangad, Kannur-670662.
3. O.B. Ratheesh, S/o S.Omanakuttan, Aged 38 Years, Sr. Tax Assistant, O/o the CIT-1, Income Tax Dept.
CR Bldg., I S Press Road, Kochi -18, Residing at K A Bhavan, Puthukkadu P O, Chavara, Kollam- 691585.
4. Rajani T.Krishnan, D/o T.K.KrishankuttyAchary, Aged 38 Years, Sr. Tax Assistant, O/o the CIT (Audit), 28/243, Poornima Buildings, Near Cross Road, Manorama Jn. Panampilly Nagar, Kochi 36, Residing at C-63, Incometax Residential Complex, Panampilly Nagar, Ernakulam-36.
5. Bose Anand, S/o M. R.Brahmanandan, Aged 32 Years, Sr. Tax Assistant, O/o the Addl. CIT, Special Range, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003, Residing at T.C. 5/461(2), Chandrakantham, Indira Nagar, Peroorkada P O, Thiruvanathapuram-695005.
6. E.V. Dilna, D/o E. V.Balaram, Aged 35 Years, Sr. Tax Assistant O/o the Joint CIT, Income tax Dept., Kannur Range, Kanothumchal, Chowa, Kannur 670 006, Residing at Panchami, Near Yogasala, Talap, Kannur-670001.
7. C. Chandrasekharan, S/o of Chamu P. (Late), Aged 48 Years, Sr. Tax Assistant, O/o the Joint CIT, Palakkad Range, AayrakarBhava, E C Road, Palakkad-678006, Residing at D-2, Incometax Staff Quarters, Pallipuram Post, Palakkad -678006.
8. B. Smitha, D/o Babu P. K., Aged 39 Years, Sr. Tax Assistant, O/o the Addl. CIT, Range-1, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003, Residing at T.C. 6/1562(6), Sishiram, Thuruvichal P O, Akkulam, Thiruvananthapuram – 695031.
9. B. BenzilaBeegum, D/o R. Basheer, Aged 35 Years, Sr. Tax Assistant, 0/0 the Dy.CIT (Central Circle), AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam- 01, Residing at Thouheed, Pallivilla, Mangadu P O, Kollam-15.
10. A Binoop, S/o ArumughanChettiyar, Aged35 Years, Sr. Tax Assistant, O/o the JCIT (Central Range), Incometax Department, Alfa-Liza Bldgs., Opp: SRV LP School, Chittoor Road, Ernakulam- 682011, Residing at C-42, Block No: VI, Incometax Residential Complex, Panampilly Nagar, Ernakulam-36.
11. M.S. Thresia, D/o M C Sebastian, Aged 34 Years, Sr. Tax Assistant, O/o the Pr.CCIT, Incometax Department, 2nd Floor, CR Bldgs, I S Press Road, Kochi-18, Residing at C-44, Incometax Residential Complex, Panampilly Nagar, Kochi-36.
12. H. Shibin, S/o Habeeb S, Aged 33 years, Sr. Tax Assistant, O/o the Dy.CIT (Central Circle), AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam- 01, Residing at Shibin House, Bahrath Nagar-92, Vadakkevila P O, Kollam -10.
13. A. Deepthi, D/o B.Arumugham, Aged 34 Years, Sr. Tax Assistant, O/o the CCIT, AayakarBhavan, Kowdiyar, Thiruvananthapuram - 695003, Residing at Quarter No: 308, Incometax Residential Quarters, Kowdiyar, Thiruvananthapuram -695003.
14. P.A. Biju, S/o P. O. Antony, Aged 41 Years, Sr. Tax Assistant, O/o the CIT (Audit), 28/243, Poornima Buildings, Near Cross Road, Manorama Jn., Panampilly Nagar, Kochi 36, Residing at Panamkoodan House, Church Road, Kallettumkara P O, Thrissur District-680683.
15. JanardhananVadakkeyil, S/o Madhavan Nair, Aged 43 Years, Sr. Tax Assistant, O/o the Pr. CIT, AayakarBhavan, North Block, Mananchira, Kozhikkod-673001, Residing at Thusharam, Cherukulathoor P O, Kozhikkode-683008.
16. G. Jayakumar, S/o G. Gopinathan Nair, Aged 53 Years, Sr. Tax Assistant, O/o the Addl.DIT(Investigation), Aayakar Bhavan, Kowdiyar, Thiruvananthapuram -695003, Residing at Sruthi Bhavan, Pavacode, Erathakalunk Malayinkkezhu, Thiruvanathapuram-695571.
-Applicants [By Advocates : Mr. M.R. Hariraj, Senior, Mr. P.A Kumaran, Mr. Suraj S. Ms. Vinitha Hariraj, Mr. K. Rajagopal ]
Versus
1. Union of India, represented by the Secretary to Government, Ministry of Finance, New Delhi. 110001.
2. Central Board of Direct Taxes, represented by its Chair Person, North Block New Delhi. 110001.
3. The Principal Chief Commissioner of Income Tax, Kerala, 2nd Floor, Income Tax Department, Central Revenue Buildings, I S Press Road, Ernakulam-36.
4. R. Vimal Kumar, Inspector of Income Tax, Office of DDIT(Investigation), Public Library Building, Lal Bahadur Sastri Road, Kottayam, PIN 683101.
5. K. Satheesh Kumar, Inspector of Income Tax, Office of Pr. CIT, AyakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
6. D. V. Suresh, Inspector of Incometax, O/o the Income Tax Officer (Exemption), Alappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A N Puram, Alappuzha - 11.
7. S. S.Shamshad, Inspector of Incometax, O/o the Joint CIT, Income Tax Dept., Kannur Range, Kanothumchal, Chowa, Kannur-670 006.
8. SmithaNivilson, Inspector of Incometax, O/o the JCIT, AayakarBhavan, E. C. Road, Palakkad-678006.
9. K. K.Sarathchandran, Office Superintendent, O/o the Commissioner of Incometax-1, 1st Floor, Income Tax Department, Central Revenue Buildings, I S Press Road, Ernakulam-36.
10. A.Manju, Inspector of Incometax, O/o the Addl.CIT, Kollam Range, AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam- 01.
11. K. Reshin, Inspector of Incometax, O/o the Addl.CIT, Range 1, AayakarBhavan, South Block, Mananchira, Kozhikkod-673001.
12. BijiSukumar, Inspector of Incometax, O/o the Addl. CIT, Range-1 (Corporate), 4th Floor, Income Tax Department, Central Revenue Buildings, I. S. Press Road, Ernakulam-36.
13. K. K. Dinesh, Inspector of Incometax, O/o Addl.DIT (Investigation), Aryabhangy Pinnacle, Elamgulam, S. A. Road, Kochi-682020
14. K. G. Bose, Office Superintendent, O/o the Addl.CIT, Kollam Range, AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam-01.
15. P.Sudheesh Kumar, Inspector of Incometax, O/o the Addl. CIT. Range-1, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
16. V. S.Thara, Inspector of Incometax, O/o the Addl.CIT, Kollam Range, AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam-01.
17. Anju Krishnakumar, Inspector of Incometax, O/o the Addl. CIT.
Range-1 (Corporate), 4th Floor, Income Tax Department, Central Revenue Buildings, I S Press Road, Ernakulam-36.
18. A. Sajitha, Inspector of Incometax, O/o the Addl.CIT, Range-1, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
19. K. P. Balasubramanian, Inspector of Incometax, O/o the DDIT (Investigation), 1st Floor, Chundakkayil Complex, 1st Floor, Manjakkulam Road, Palakkad -678014.
20. N. D. Wilson, Inspector of Incometax, Addl. DIT (International Taxation), Ground Floor, Income Tax Department, Central Revenue Buildings, I S Press Road, Ernakulam-36
21. V. K.SatheeshBabu, Office Superintendent, O/o DGIT (Investigation), Aryabhangi Pinnacle, Elamkulam, S A Road, Kochi- 682020.
22. T M Bharathan,Office Superintendent, O/o Addl. CIT, Aluva Range, Income tax Dept., K A P Commercial Complex, R S Road, Aluva-683101.
23. T. Prakash, Tax Assistant, O/o the Adl.CIT, Range-1, South Block, AayakarBhavan, Mananchira, Kozhikkod-673001.
24. T.Swayamprabha, Office Superintendent, O/o the Addl.CIT, Range-1, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
25. K. A. Mohammed Kassim, Sr. Tax Assistant O/o the Addl. CIT, Alappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A. N. Puram, Alappuzha -11
26. K. Narayanan, Sr. Tax Assistant, O/o the ITO (TDS), North Block, AayakarBhavan, Mananchira, Kozhikkod-673001.
27. K. R. Suresh Babu, Inspector of Incometax, O/o the JCIT (TDS)
AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
28. T. R. Anithakumari, Office Superintendent, O/o ITO (TDS), Alappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A. N. Puram, Alappuzha -11.
29. A. S. Lalitha, Inspector of Incometax, O/o the CIT (Audit), 28/243, Poornima Buildings, Near Cross Road, Manorama Jn., Panampilly Nagar, Kochi – 36.
30. Susan Adolphus, Inspector of Income Tax, O/o the Addl.CIT, Range-1, AayakarBhavan, Kowdiyar, Thiruvananthapuram – 695003.
31. Mary Daniel, Inspector of Incometax, O/o the JCIT, Range-2 (non- Corporate), C. R.Bldgs, Ernakulam
32. Richard John, Inspector of Incometax, O/o the CIT, Public Library Bldgs. Lal Bahadur Sastri Road, Kottayam - 683101.
33. M. Sreedevi, Inspector of Income Tax, O/o JCIT, Kottayam Range, Public Library Bldgs, Lal Bahadur Sastri Road, Kottayam 683101.
34. T.Sumitha, Inspector of Incometax, O/o the Addl. CIT, Range-1, South Block, AayakarBhavan, Mananchira, Kozhikkod-673001.
35. Gopakumar Nair, Inspector of Incometax, O/o Addl. DIT (Investigation) AayakarBhavan, Kowdiyar, Thiruvananthapuram 695003.
36. N. Suresh Babu,Tax Assistant, O/o the Joint CIT, Incometax Dept., Kannur Range, Kanothumchal, Chowa, Kannur - 670 006.
37. V.K. Davis, Tax Assistant, O/o the Addl.CIT, Aluva Range, Incometax Department, K.A.P. Commercial Complex, R. S. Road, Aluva-683101.
38. V.K. Prasad, Tax Assistant, O/o the Addl.CIT, Range-1 (Non-Corporate), Incometax Department, 3rd Floor, CR Bldgs, I S Press Road, Kochi-18.
39. R. Anilkumar, Sr. Tax Assistant, O/o CCIT, AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
40. N. Renjish, Tax Assistant, O/o the Commissioner of Incometax, AayakarBhavan, North Block, Mananchira, Kozhikkod-673001.
41. T.K.Vijayakumar, Tax Assistant, O/o the Addl.CIT, Incometax Department, Kottayam Range, Public Library Bldgs, Lal Bahadur Sastri Road, Kottayam-683101.
42. K. Sunil Dasan, Tax Assistant, O/o the DGIT (Investigation), Aryabhangy Pinnacle, Elangulam, S. A. Road, Kochi-682020.
43. V.A. PremNavas, Sr. Tax Assistant, O/o the Addl.CIT, Aluva Range, Incometax Department, K.A.P. Commercial Complex, R. S. Road, Aluva-683101.
44. Alice Abraham, Sr. Tax Assistant, O/o the Addl.CIT, Incometax Department, Public Library Bldgs, Lal Bahadur Sastri Road, Kottayam-683101.
45. C.R. Anilkumar, Sr. Tax Assistant, O/o the Addl. CIT, Alappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A. N. Puram, Alappuzha -11.
46. S. Balu, Sr. Tax Assistant, O/o the Addl.CIT, Kollam Range, AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam- 01.
47. A.S. Nandakumar, Sr. Tax Assistant, O/o the Incometax Officer, Mahima Towers, Temple Bye Pass Road, Thodupuzha-685584.
48. A.G. Akbar Ali, Sr. Tax Assistant, O/o the DDIT(Investigation), AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003
49. S. Sajeev Kumar, Sr. Tax Assistant, O/o the Addl. CIT, Incometax Department, Ennikattil Estate, SCS Junction, Near KSRTC Bus Stand, Thiruvalla-689101.
50. V. Anilkumar, Tax Assistant, O/o the Addl.CIT, Range-2, North Block, AayakarBhavan, Mananchira, Kozhikkod-673001.
51. B.Shajeepkumar, Tax Assistant, O/o the Addl.CIT, Incometax Department, 20/1240,Tariff Bazar Road, Thirur-676001.
52. PK. Ratheesh, Sr. Tax Assistant, O/o the Addl.CIT, Allappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A. Ν. Puram, Alappuzha -11.
53. Μ.Β. Surendran, Inspector of Incometax, O/o the Pr.
Commissioner of Incometax-I, 1st Floor, CR Bldgs, I. S. Press Road, Kochi-18.
54. VineethaChandrasekharan, Inspector of Incometax, O/o the Pr.
CIT (TDS), 4th Floor, CR Bldgs, 1 S Press Road, Kochi-18.
55. V.Satheeshkumar, Sr. Tax Assistant, O/o Pr. Commissioner of Incometax (Central), 5th Floor, Kandamkulathil Towers, Opp: Maharaja's Collage Ground, MG Road, Ernakulam -682011
56. Thomas Mathew, Sr. Tax Assistant, O/o Pr. Commissioner of Incometax(I&CI), 5th Floor, Kandamkulathil Towers, Opp:Maharaja's Collage Ground, M. G. Road, Ernakulam -682011
57. K.R. Sheebi, Sr. Tax Assistant, O/o the Addl.CIT, Alappuzha Range, Aarattukulangara Complex, Opp: General Hospital, A N Puram, Alappuzha -11.
58. S. E. Shereena Bright, Sr. Tax Assistant, O/o the ITO (1&CI), AayakarBhavan, Kowdiyar, Thiruvananthapuram -695003.
59. Raju Varghese, Sr. Tax Assistant, O/o the ITO (Exemption), AayakarBhavan, Karbala Junction, Near Railway Station Road, Kollam- 01.
60. N. Vallimangai, Sr. Tax Assistant, O/o the Addl. CIT, Incometax Department, Range-2 (Corporate), 4th Floor, CR Bldgs, I S Press Road, Kochi-18.
61. Mathew Antony N.J., Sr. Tax Assistant, O/o the Pr.CCIT, Incometax Department, 2rd Floor, CR Bldgs, IS Press Road, Kochi-18.
62. K.T. Sasi, Sr. Tax Assistant, O/o the Addl.CIT, Range- 1, South Block, AayakarBhavan, Mananchira, Kozhikkod-673001. 63. Anil K. Krishna, Sr. Tax Assistant , O/o the CIT (Appeals), 28/243, Poornima Buildings, Near Cross Road, Manorama Jn.
Panampilly Nagar, Kochi – 36.
-Respondents [By Advocates : Mr. N. Anil Kumar, SPC for R-1 to 3, Mr. T.C. Govindaswamy, Ms. Kala T. Gopi, Ms. Sreekala T.N, Ms. Karthika S for R-4 to 19, 27 to 35, 53 to 55, 58 to 61 & 63 and Mr. P. Ramakrishnan for R-46 & 49]
The Original Application having been heard on 15.01.2025, the Tribunal on the same day delivered the following:
O R D E R (Oral):-
Per: Justice Sunil Thomas, Judicial Member When the matter was taken up, on behalf of the learned Senior Counsel for the applicant, it was submitted that he proposes to withdraw the O.A on instructions.
2. After hearing the learned Senior Counsel for the applicant, learned SPC and learned Counsel for the private respondents, we are inclined to permit the applicant to withdraw the O.A.
3. Accordingly, the O.A stands dismissed as withdrawn. No costs.
(Dated, this the 15th day of January, 2025)
V RAMA MATHEW JUSTICE SUNIL THOMAS ADMINISTRATIVE MEMBER JUDICIAL MEMBER v List of Annexures in O.A No.997/2015 Annexure A1- A true copy of Draft list of Tax Assistants and Senior Tax Assistants Circulated as per F No. CCIT-CHN/ Estt.I/Misc./2014-
15 dated 22.5.2014 issued by the third respondent.
Annexure A2- A true copy of Final List of Tax Assistants and Senior Tax Assistants circulated by F No. CCIT-CHN/Estt.I/Misc/2014-15 dated 24.2.2015 issued by the third respondent.
Annexure A3- A true copy of Order F no. CCIT- CHN/Estt.I/Misc/2014-15 dated 3.7.2015 issued by the third respondent.
Annexure A4- A true copy of order F No. 48/1/2001-AP/DOMS/403 dated 19.7.2001 issued for the 2nd respondent Annexure A5- A true copy of Income Tax Department (Group C)
Recruitment Rules, 2003.
Annexure A6- A true copy of hall ticket issued to the first applicant.
Annexure A7- A true copy of Order F No. 22020/76/89-Ad VII dated 14.5.1990 of the second respondent.
Annexure A8- A true copy of OM No. 20011/1/2012-Estt.(D) dated
4.3.2014.
Annexure A9- A true copy of representation dated 3.6.2014 submitted by the first applicant.
Annexure A10- A true copy of letter F No. HRD/ CM/220/14/2013-
14 dated 7.11.2014 issued by the second respondent.
Annexure A11- A true copy of representation dated 19.3.2015 submitted by the first applicant.
Annexure A12- A true copy of vacancy register from 2002-03 supplied by the 3rd respondent under Right to Information Act, along with the typed copy of the illegible portion of the same.
Annexure A13- A true copy of relevant portion of the disposition list of Tax Assistants as on 1.1.2006.
Annexure A14- A true copy of letter no. F No. A- 12021/17/2006-
Ad.VII dated 14.11.2006.
Annexure A15- A true copy of order no. 41/2015-16 dated 16.7.2015 of the 3rd respondent.
Annexure A16- A true copy of order no. 42/2015-16 dated 16.7.2015 of the 3rd respondent.
Annexure A17- A true copy of order no.61/2015-16 dated 25.8.2015 of the 3rd respondent.
Annexure A18- A true copy of order no.72/2015-16 dated 5.10.2015 of the 3rd respondent.
Annexure A19- A true copy of order no. 20/2014-15 dated 5.6.2014 of the 3rd respondent.
Annexure A20- A true copy of order no. 101/2014-15 dated
30.12.2014 of the 3rd respondent.
Annexure A21- A true copy of order no. 53/2015-16 dated 31.7.2015 of the 3rd respondent.
Annexure R4 series- A true copy of orders of transfer of some of the respondents herein.
Annexure R1(a)- True copy of the O.M dated 16.5.2001.
Annexure R1(b)- True copy of the O.M dated 23.11.2005.
Annexure R1(c)- True copy of the O.M. No: 2/8/2001-PIC dated
16.05.2001.
Annexure R1(d)- True copy of the Order dated 5.9.2007.
