CENTRAL ADMINISTRATIVE TRIBUNAL KOLKATA BENCH KOLKATA OA. 350/1518/2024 Date of Hearing : 23.12.2025 Date of Order: 06.01.2026 Coram Hon’ble Mr. Suchitto Kumar Das, Administrative Member Hon’ble Mr. Diwakar Singh, Judicial Member :

Bithin Mitra, son of late Manindra Nath Mitra, aged about 56 years, working as Income Tax Officer, office of the Principal Chief Commissioner of Income Tax, W.B. & Sikkim, st Aayakar Bhawan, P-7, Chowringhee Square, 1 Floor, Room No. 20, Kolkata- 700069 and residing at 556/3, Sarat Bose Road, Subhasnagar , South Dum Dum, Kolkata-

700028. versus - -

1. Union of India through the Secretary to the Govt. of India, Ministry of Finance, Department of Revenue, North Block, New Delhi - 110 001.

2. The Chairman, Central Board of Direct Taxes, North Block, Secretariat Building, New Delhi-

110001.

3. The Principal Chief Commissioner of Income Tax, West Bengal & Sikkim, Aayakar Bhawan, P-

7, Chowringhee Square, Kolkata - 700 069.

Respondents …… .

For the Applicant : Mr. S.K. Datta, Counsel Ms. S.Ray, Counsel For the Respondents :Ms. E. Banerjee, Counsel O R D E R Per Hon’ble Mr.Suchitto Kumar Das, Administrative Member :

The applicant has approached this Tribunal under Section 19 of the Administrative Tribunals Act, 1985, praying for the following relief:-

“a) An order directing the respondents to grant stepping up of pay to the applicant on par with his junior Sri Soumen Maji w.e.f. the date from which Sri Soumen Maji exceeded the pay of the applicant and further directing them to grant all consequential monetary benefits to the applicant within a period as to this Hon'ble Tribunal may seem fit and proper.

b) An order directing the respondents to produce/cause production of all relevant records.

c) Any other order or further order/orders as to this Hon'ble Tribunal may seem fit and proper.”

2. Applicant joined the Income Tax Department as a Lower Division Clerk (LDC) on 14.08.1992. One Soumen Maji joined the department as an LDC on 01.09.1994. Subsequently, by virtue of departmental promotions, both of them rose to the rank of Inspector of Income Tax. The applicant was promoted further to the rank of Income Tax Officer (I.T.O). It is the applicant’s contention that Soumen Maji has always been junior to him. The applicant passed the examination for Income Tax Inspectors in 2002 and was granted two advance increments. Soumen Maji passed the same examination in 2009 and was granted two advance increments. Since the applicant got his advance th increments during the currency of 5 CPC, his two advance increments amounted to less than the increments given to Soumen Maji who passed the th examination during the time 6 CPC scales were in force. This resulted in a situation where the pay of Soumen Maji became more than that of the applicant who was otherwise senior to Soumen Maji. Applicant has filed this O.A praying for grant of parity of pay with that of his junior, Soumen Maji.

. Ld. Counsel for the applicant submits that the issue has already been adjudicated by the Coordinate Bench at Bengaluru in favour of the applicants who were similarly situated as the applicant herein. This order of the Tribunal was upheld by the Hon’ble Karnataka High Court. He further submits that this Bench vide its order dated 31.03.2022, placing reliance on the order of the Hon’ble Karnataka High Court decided the matter in O.A No. 387/2021 in favour of the applicant in an identical case. This order of the Tribunal was upheld by the Hon’ble Calcutta High Court. Ld. Counsel for the applicant therefore prays that the benefit of the above referred to judgments passed in identical issue be extended to the present applicant.

4 . Per contra, Ld. Counsel for the respondents, relying on the reply filed by the respondents, submits that the matter was referred to the DOP&T by the Department. DOP&T, referring to para 2 of the Consolidated guidelines on stepping up of pay turned down the case for such stepping up in cases where the anomaly in pay has arisen due to