CENTRAL ADMINISTRATIVE TRIBUNAL AHMEDABAD BENCH. Original Application No.370/2022 with M.A. Nos.68/2023 and MA No. 19/2024

Ahmedabad, this the 10 day of February, 2026 CORAM : Hon’ble Shri Jayesh V. Bhairavia, Member (J) Hon’ble Dr. Hukum Singh Meena, Member (A)

‘3. fahesh Kumar Babulal Patel, IRS (Civil Code No.09595) aged 56 years, S/o Sh. Babulal D.Patel presently serving as Deputy Commissioner of Income Tax, Valsad Circle, Valsad, presently residing at House No.23/B, Shailesh Park, Chhatra Road, Navsari — 396 445(Gujarat) Ahmedabad seeeee Applicant (By Advocate: Mr. M.S.Rao) Versus

1. Union of India notice to be served through its Secretary, Government of India, Department of Revenue, Ministry of Finance, North Block, New Delhi — 110 001.

2. Central Board of Direct Taxes to be represented through its Chairman CBDT, North Block, New Delhi — 110 001.

3. Sh. Anil Kumar Mishra, IRS Pr. CIT-3, Ahmedabad & the designated Inquiring Authority, Office of the Pr. CIT-3, C-410, Pratyaksha-Kar Bhawan, Ambawadi, Ahmedabad — 380 015.

4. The Principal Chief Commissioner of Income Tax, Gujarat Circle, office of Pr, CCIT, Gujarat, Room No,206, 2" Floor, Aayakar Bhavan, Ashram Road, Ahmedabad — 380 009.

5. Shri Mritunjay Prasad Dwivedi, IRS presently serving as Joint Commissioner of Income Tax, C/o Central Board of Direct Taxes (CBDT), North Block, New Delhi — 110 001 Ahmedabad

6. Union Public Service Commission, to be represented through its Secretary UPSC, Dholpur House, Shahjahan Road, New Delhi- 110069 Respondents (By Advocate:Mr.Chirayu Mehta)

ORDER

Per : Hon’ble Jayesh V. Bhairavia, Member (J) The applicant has filed the present O.A. under Section 19 of the dministrative Tribunal’s Act, 1985, seeking the following reliefs :

“(A) call upon the official respondents herein to forthwith place before this Hon’ble Tribunal, in original, all the relevant and material documents, which gave rise to the issuance of the impugned documents at Annexure A/1, Annexure A/2 and Annexure A/3 hereto;

(B) upon a close perusal and scrutiny of the aforesaid original documents, this Hon’ble Tribunal may be graciously pleased to:

(B-1) quash and set aside the (i) impugned Charge Memorandum bearing No.C-14011/6/2018-V&L dated 02.02.2018 at

annexure A/I hereto, (ii) the Respondent No.3’s impugned IO. Report dated 20.10.2021 at Annexure A/2 hereto, as also (iti) the impugned Communication bearing F.No.C- 14011/6/2018-V&L dated 29.03.2022 at Annexure A/3 hereto;

(C) _ issue appropriate direction to the respondent Nos.1, 2 and 6 herein to grant ad hoc as also regular promotion to the grade of Joint Commissioner of Income Tax at par with the private respondent No.5 herein with effect from the date when the aforesaid private respondent No.5 herein came to be granted ad hoc and also regular promotion to the grade of JCIT, with all consequential benefits, including seniority, arrears of salary. Etc. flowing therefrom;

(D) — grant such other & further relief/s as may be deemed fit and appropriate in the peculiar facts and circumstances of the present case.”

2. The brief facts of the case are as under :

2.1. The applicant has joined the services to the post of Inspector in the Department of Income Tax on 01.11.1988. Thereafter, he was promoted as Income Tax Officer on 18.06.2001 and was further promoted as Assistant Commissioner of Income Tax (ACIT) in the year 2010. Thereafter, he was promoted as Deputy Commissioner of Income Tax (DCIT) w.e.f. 12.02.2014.

2.2 It is stated that while the applicant was working as Deputy Commissioner of Income Tax (DCIT), he was served with a Charge Memorandum dated 02.02.2018 (Annex.A/1 impugned herein), issued by the disciplinary authority under Rule 14 of the Central Civil Services (Classification, Control & Appeal) Rules [for Short “CCS(CCA) Rules, 1965.

The said Charge Memorandum was issued pursuant to the first age advise of the CVC dated 23