CENTRAL ADMINISTRATIVE TRIBUNAL HYDERABAD BENCH Date of Reserve for Orders :06.01.2025 Date of pronouncement of orders :01.07.2025 Hon’ble Dr. Lata Baswaraj Patne, Judicial Member Hon’ble Ms. Shalini Misra, Administrative Member Mutya Subrahmanyam, S/o late Sita Rama Murthy, Aged 78 years, Occ:Income Tax Officer (Retired), O/o the Additional Commissioner of Income Tax, Rajahmundry, Andhra Pradesh, R/o Door No.50-61-04, Sitampeta, Visakhapatnam, Andhra Pradesh-530 016. …Applicant (By Advocate: Mr.K.R.K.V.Prasad)

Vs.

1. Union of India, represented by the Secretary, Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, North Block, New Delhi-110 001.

2. The Chairman, Central Board of Direct Taxes, Government of India, Ministry of Finance, Dept. of Revenue, North Block, New Delhi-110 001.

3. The Principal Chief Commissioner of Income Tax, Andhra Pradesh &Telangana Region, 10-C, IT Towers, Masab Tank, Hyderabad-500 004.

4. The Principal Commissioner of Income Tax, Aayakar Bhavan, Daba Gardens, Viskhapatnam, Andhra Pradesh-530 016.

5. The Secretary, Union Public Service Commission, Dholpur House, Shahjahan Road, New Delhi-110 069. ...Respondents.

(By Advocate: Mr.V.Vinod Kumar, Sr.PC for CG)

ORDER (As per Hon’ble Mrs.Shalini Misra, Administrative Member)

The applicant has filed this OA, seeking the following relief(s):-

“(a) To call for the records pertaining to the penalty order communicated, vide F.No.DGIT (V)DP/764/2021/451, dated 22.04.2023, issued in pursuance of Charge Memorandum dated 25.10.2004, and set aside and quash the said order, duly declaring the inaction in the matter of appeal, dated 04.07.23, as illegal and accordingly grant the consequential benefits including issuing pension payment order for payment of regular pension accordingly, duly releasing the gratuity and other retiral benefits with all other consequential benefits, and pass any other order or orders as this Tribunal may deem fit and proper in the facts and circumstances of the case and in the interest of justice.”

2. The brief facts, according to the applicant, are that while he was working as Income Tax Officer, Ward-II, Vizianagaram, the CBI, Visakhapatnam Branch, initially registered a case vide Rc.No.8(A)/2001/CBI, dated 15.03.2001, and laid a trap based on a false complaint received against him. During the course of trap proceedings in the related searches that were conducted, the CBI seized Indira Vikas Patras (IVP) and also some cash from the office chamber. The CBI filed final report in the Court of Special Judge for CBI cases, Visakhapatnam, and the Court took cognizance of the offences reported therein in CC No.20/2001. On the basis of the said investigation of the CBI, the respondent department issued a charge memorandum to the applicant on 22.02.2002, alleging demand and acceptance of bribe, non- intimation in the matter of purchase of IVPs and also possession of cash in his chamber. He was acquitted in the said Criminal Case CC No.20/2001, vide judgment dated 02.06.2006. Whereas, in respect of the disciplinary proceedings initiated vide charge memorandum dated 22.02.2002, he was imposed with a penalty of 50% cut in pension for 10 years. The applicant is filing a separate OA challenging the said penalty.

3. The applicant has further submitted that during the course of investigation of the aforesaid criminal case, which relate to RC.No.8(A)/2001, the CBI registered another case against the applicant, vide RC No.35(A)/2002, on 01.11.2002, on the allegation of possession of assets disproportionate to known sources of income. The CBI after investigation filed final report under Section 173 Cr.PC in the Court of Special Judge for CBI Cases, Visakhapatnam. The Court took cognizance of the offences under Section 13 (1) (e) r/w Section 13 (2) of the Prevention of Corruption Act, 1988, vide CC No.03/2005. The then Disciplinary Authority i.e., the 4^th respondent issued another charge memorandum dated 25.10.2004, initiatin