CENTRAL ADMINISTRATIVE TRIBUNAL CUTTACK BENCH, CUTTACK CORAM:

Reserved on 23.02.2026 Pronounced on 05.03 .2026 THE HON’BLE SHRI SUDHI RANJAN MISHRA, MEMBER (J)

THE HON’BLE SHRI PRAMOD KUMAR DAS, MEMBER (A)

Hrusikesh Sahoo, aged about 50 years, Son of Late Babaji Charan Sahoo, a permanent resident of At- Tandauni, Balikuda, Jagatsinghpur, Pin-754108 at present working as MTS on causal basis in the Office of the Income Tax Officer, Dhenkanal, AT/PO/Dist- DhenVkaEnRaSlU. S ……Applicant

1. Union of India represented through its Chairman, Central Board of Direct Taxes, Ministry of Finance, Department of Revenue, North Block, New Dehi-110 001.

2. Principal Directorate General of Income Tax (HRD), Ministry of Finance, Government of India, 2nd Floor, Jawaharlal Nehru Stadium, Gate No. 1, New Delhi 110003.

3. The Principal Chief Commissioner of Income Tax, Odisha Region, Ayakara Bhawan, Bhubaneswar, Dist-Khurda, PIN-751 007.

4. The Principal Commissioner of Income Tax, Aayakar Bhawan, Bhubaneswar, Dist- Khurda, PIN- 751007.

5. Income Tax Officer, Ward 2, Govt. of India, Dhenkanal, At/PO/Dist-Dhenkanal.

RAVI KUMAR ……Respondents For the applicant : M/s J.M.Pattnaik, J.R.Behera Counsel For the respOo n