A. VENUGOPAL , V. UNION OF INDIA,

OP (CAT)/9/2024

AI Insights

The case involves A. Venugopal, a retired Joint Commissioner of Income Tax, who filed an original petition against the Union of India and other respondents concerning benefits related to his retirement. The dispute was initially addressed by the Central Administrative Tribunal, Ernakulam Bench, which issued an order on 01.11.2022. The High Court of Kerala at Ernakulam, presided over by Justice A. Muhamed Mustaque and Justice Shoba Annamma Eapen, found that the issue was already covered in favor of the petitioner in a large number of similar cases, including a specific judgment referenced in their decision. The court's decision effectively upheld the petitioner's claim, aligning it with established precedents.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 685924 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 19-01-2024
• Assessment Year: misc
• Other Referred Cases: O.P.(CAT) No.171/2023, O.P.(CAT) No.65/2023
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: MANU S; SREELAL WARRIER
• Assessee Lawyers: GEORGE PERUMPALLIKUTTIYIL; NIMESH THOMAS; MANU SRINATH
• Keywords: Central Administrative Tribunal; Income Tax; Pensioner's Grievance

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPEN FRIDAY, THE 19TH DAY OF JANUARY 2024 / 29TH POUSHA, 1945 OP (CAT) NO. 9 OF 2024 AGAINST THE ORDER DATED 01.11.2022 IN OA 100/2022 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------ PETITIONER: A. VENUGOPAL, RETIRED JOINT COMMISSIONER OF INCOME TAX (PALAKKAD RANGE), AAYAKAR BHAWAN, ENGLISH CHURCH ROAD, PALAKKAD -678014, AGED 63 YEARS, S/O.LATE M.BALASUNDARAM NAIR, RESIDING AT USHUS, HOUSE NO.4, SRIDHANALAKSHMI NAGAR, UPPILIPALAYAM, COIMBATORE, TAMIL NADU – 641105. BY ADVS. GEORGE VARGHESE(PERUMPALLIKUTTIYIL) NIMESH THOMAS MANU SRINATH RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI, PIN – 110001. 2 CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI, PIN – 110001. 3 PRINCIPAL DIRECTOR GENERAL OF INCOME TAX, INCOME TAX DEPARTMENT, MAYUR BHAWAN, CONNAUGHT CIRCUS, NEW DELHI, PIN – 110001. 4 PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, C. R. BUILDING, I. S. PRESS ROAD, KOCHI, PIN – 682018. OP(CAT) No.9/2024 2 5 PRINCIPAL COMMISSIONER OF INCOME TAX (THRISSUR), AAYAKAR BHAWAN, SAKTHAN THAMPURAN NAGAR, THRISSUR, PIN – 680001. BY SRI.MANU S., DSGI BY SRI.SREELAL N.WARRIER, STANDING COUNSEL THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 19.01.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.9/2024 3 JUDGMENT A.Muhamed Mustaque, J. The issue in this original petition is covered in favour of the petitioner in a large number of original petitions including the judgment of this Court in O.P.(CAT) No.171/2023 dated 10.11.2023. In the light of the above judgment, we order that the petitioner is also entitled to the benefits as directed by this Court in O.P.(CAT) No.65/2023 and connected cases. The original petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUE JUDGE Sd/- SHOBA ANNAMMA EAPEN JUDGE ln OP(CAT) No.9/2024 4 APPENDIX OF OP (CAT) 9/2024 PETITIONER'S ANNEXURES: ANNEXURE A5 THE TRUE COPY OF ORDER NO. F.NO.PR.CC- CHN/ESTT.-2/PENSIONER'S GRIEVANCE/2021- 22 DATED 11.10.2021 ISSUED BY THE 3RD RESPONDENT. ANNEXURE A1 THE TRUE COPY OF THE REPRESENTATION DATED 24.12.2019 SUBMITTED BY THE APPLICANT TO THE 4TH RESPONDENT. ANNEXURE A2 THE TRUE COPY OF THE ORDER DATED 15.09.2017 IN W. P. (C) NO. 15372/2017 OF THE MADRAS HIGH COURT IN P. AYYAMPERUMAL V THE REGISTRAR AND OTHERS. ANNEXURE A3 THE TRUE COPY OF THE ORDER DATED 23.07.2018 IN S. L. P. (C) NO. 22283/2018 OF THE SUPREME COURT IN UNION OF INDIA AND ORS. V P. AYYAMPERUMAL. ANNEXURE A4 THE TRUE COPY OF THE ORDER DATED 08.08.2019 IN R. P. (C) NO. 1731/2019 OF THE SUPREME COURT. ANNEXURE R1(A) TRUE COPY OF THE ORDER DATED 29.03.2019 IN SLP (C) DY.NO. 6468/2019. ANNEXURE R1(B) TRUE COPY OF THE OM NO. 19/2/2018- ESTTPAY-I) DATED 03.02.2021. ANNEXURE R1(C) TRUE COPY OF THE JUDGMENT DATED 27.01.2005 OF THE FULL BENCH OF THE HON'BLE HIGH COURT OF ANDRA PRADESH. ANNEXURE R1(D) TRUE COPY OF THE ORDER DATED 24.03.2021 IN WRIT PETITION NOS. 11125/2020(S-CAT) AND 2356/2021 (S-CAT). EXHIBIT P1 A TRUE COPY OF APPLICATION IN O.A 180/00100/2022 FILED BEFORE CAT OP(CAT) No.9/2024 5 ERNAKULAM ALONG WITH ITS ANNEXURES. EXHIBIT P2 A TRUE COPY OF REPLY STATEMENT SUBMITTED BY RESPONDENTS 1 TO 5 ALONG WITH ITS ANNEXURES. EXHIBIT P3 A TRUE COPY OF ORDER DATED 01.11.2022 IN O.A 180/00100/2022 AND CONNECTED CASES PASSED BY THE HON'BLE CENTRAL ADMINISTRATIVE TRIBUNAL. "