CENTRAL ADMINISTRATIVE TRIBUNAL KOLKATA BENCH KOLKATA O.A. 350/01074/2017 WITH M.A. 350/635/2017 M.A. 350/636/2017 DATE OF HEARING : 01.03.2024 DATE OF JUDGMENT: 30.04.2024 Coram: Hon’ble Mr. Jayesh V. Bhairavia, Judicial Member Hon’ble Mr. Suchitto Kumar Das, Administrative Member In the matter of :

1. Sailen Samadder , Joint Commissioner of Income Tax, Range-1, Jalpaiguri, Son of Late Bhabaranjan Samadder, aged about 47 years, permanent resident of Bhaktinagar (NJP), Ward No. 35 of Siliguri Municipal Corporation, Near Radha Gobinda Mandir, PO Bhaktinagar, PS- New Jalpaiguri, Pin code- 734007.

2. Dr. Arup Biswas, Joint Commissioner of Income Tax, Range- 41, Krishnanagar, son of Late Amal Krishna Biswas, aged about 49 years, permanent residential of A-9/269 Kalyani, Dist.

Nadia, Pin- 741235.

3. Manas Mondal, Joint Commissioner of Income Tax (Head Quarters & Administration), Ranchi, son of Sri Naresh Chandra Mondal, aged about 50 years, permanent resident of Village &

Post Office- Naul, District- Howrah, Pin- 711312.

………….Applicants VS.

1) Union of India, through the Secretary, Ministry of Finance, Government of India, North Block, New Delhi- 110001.

2) Chairman, Central Board of Direct Taxes, North Block, New Delhi- 110001.

3) Principal Chief Commissioner of Income Tax, West Bengal and Sikkim, Kolkata- 700069.

4) B. B. Mondal, Inspector of Income Tax, Aayakar Bhawan, D-7, Chowringhee Square, Kolkata- 69.

.........Respondents For The Applicant(s): Mr. A. Chakraborty, Counsel Ms. P. Mondal, Counsel For The Respondent(s): Mr. K. Prasad, Counsel O R D E R Per: Hon’ble Suchitto Kumar Das, Administrative Member The applicants have approached this Tribunal under Section 19 of the Administrative Tribunals Act, 1985 praying for the following relief:

“a) Circulation of revised final seniority list in the cadre of Income Tax Inspector issued by the Commissioner of Income Tax (Admin & TPS) on behalf of Principal Chief Commissioner of Income Tax, West Bengal & Sikkim vide circular dated 23.12.2015, F. No. 4E/6/2014-15/ Seniority/ITI/14712 cannot be sustained in the eye of law since the Principles for determination of inter se seniority of direct recruit and promotes would be effective from 27.11.2012, the date of Supreme Court Judgement in the case of N. R. Parmar vs. Union of India & Others. b) Revised final seniority list in the cadre of Income Tax Inspector issued by the Commissioner of Income Tax (Admn. & TDS) for the Principal Chief Commissioner of Income Tax, West Bengal may not be sustained without modified without equating them against the vacancy year 1990-91 on the principles of N. R. Parmar and DoP&T dated 04.03.2014.

c) Leave may be granted to file this Original Application jointly under Rule 4(5)(a) of the CAT (Procedure) Rules, 1987.”

2.

For the sake of clarity, facts in the case are delineated and discussed h2e.1reinunder :-

The applicants passed the written examination held on 02.12.1990 for the post of Inspectors of Central Excise, Income Tax, etc. Examination 1990 pursuant to the advertisement published in the year 1990. They were selected for the post of Income Tax Inspectors. They joined in the Department on

122.2.08.1992, 24.09.1992 and 12.08.1992 respectively.

The applicants were promoted as Income Tax Officers vide CCIT’s Order dated 08.03.1995. They were placed against recruitment year 1991-92 in the cadre of Income Tax Inspectors published by Pr. CCIT, W.B. & Sikkim vide Circular dated 23.12.2015. They were placed at Serial no. 377, 388 and 371 in revised final seniority list pertaining to panel/vacancy year 1989-90 to 2005- 06 in the Region of W.B. and Sikkim. In the final Seniority List of ITO dated 04.01.2017 the applicants were placed in the vacancy year 2000-01 as Income T2.a3x Officers.

The applicants made representations on 06.04.2016, 18.04.2016 and also on 09.01.2017 before the Pr. CCIT, W.B. & Sikkim against the revised seniority lists prepared for Income Tax Inspectors as well as for Income Tax Officers. The objections da