1. Challenging the Memorandum of Charges vide proceeding No.73 dated 08.04.2021 against the applicant issued by the Principal Commissioner, Income Tax-1, Bhubaneswar (Respondent No.4) under Rule-14 of CCS(CCA) Rules, 1965 is illegal, arbitrary, and made with ulterior motive to cover his own lapse for exercising power of revision U/s263 of the Income Tax Act, 1961 and as such the same is liable to be quashed. Hence the instant O.A. has been filed by the applicant under Section 19 of the Administrative Tribunals Act, 1985 with the following prayer(s):- “8. (i) To quash the Charge sheet dated 22.04.2021 (A/2). (ii) And pass such other order/orders as may be deemed fit and proper in the facts and circumstances of the case.”

2. Facts of the matter in brief are that initially the applicant was directly recruited as an Upper Division Clerk and promoted to the post of Inspector of Income Tax. While continuing as Inspector of Income Tax in the office of the Commissioner of Income Tax, Cuttack was promoted to the rank of Income Tax Officer (ITO) on the recommendation of D.P.C and was posted as Tax Recovery Officer (TRO). Sambalpur. It is submitted that while continuing as Tax Recovery Officer