JAMES JOSEPH V. UNION OF INDIA,

OP (CAT)/106/2020

AI Insights

The case involves a group of Income Tax Inspectors (petitioners) who filed an Original Petition against the order of the Central Administrative Tribunal, Ernakulam Bench. The petitioners were challenging certain administrative decisions regarding their service conditions, which were adjudicated by the Central Administrative Tribunal. The High Court of Kerala, upon hearing the submissions, decided to close the petition based on the counsel's request, without delving into the substantive issues of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 725239 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 30-10-2023
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: P VIJAYAKUMAR; C S GOPALAKRISHNAN NAIR; T S ATHIRA; P VISHNU PRASAD; RASHMI; MANU S; K S PRENJITH KUMAR
• Assessee Lawyers: T C GOVINDA SWAMY; KALA GOPI; B NAMADEVA PRABHU; ABDUL M

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 MONDAY, THE 30TH DAY OF OCTOBER 2023 / 8TH KARTHIKA, 1945 OP (CAT) NO. 106 OF 2020 AGAINST THE ORDER DATED 10.01.2020 IN O.A.NO.143/2019 OF CENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH ------- PETITIONERS: 1 JAMES JOSEPH, AGED 28 YEARS, S/O.JOSEPH JAMES, INCOME TAX INSPECTOR, OFFICE OF THE DEPUTY DIRECTOR OF INCOME TAX/INVESTIGATION, PUBLIC LIBRARY BUILDING, SHASTRI ROAD, KOTTAYAM-686001, RESIDING AT VARANATHU HOUSE, MANARCADU P.O., KOTTAYAM-686019. 2 HIMANASHU S. PRASAD, AGED 29 YEARS, S/O.N.S.PRASAD, INCOME TAX INSPECTOR, OFFICE OF THE DIRECTOR GENERAL OF INCOME TAX/ INVESTIGATION, 4TH FLOOR, ARYABHANGI PINNACLE, S.A. ROAD, ELAMKULAM, KOCHI-682020, RESIDING AT FLAT 4C, J.M. TOWERS, OPP. CHINMAYA VIDYALAYA, PALLIKAVU TEMPLE ROAD, VADUTHALA, KOCHI-682023. 3 GOPAL AMAL BABU, AGED 35 YEARS. S/O.BABU GOPALAN, INCOME TAX INSPECTOR, OFFICE OF THE ASSISTANT DIRECTOR OF INCOME TAX/ INVESTIGATION-2, 3RD FLOOR, ARYABHANGI PINNACLE, S.A. ROAD, ELAMKULAM, KOCHI-682020, PERMANENT ADDRESS- KULATHANIL ANAND BHAVAN, UTHIMOODU POST, PATHANAMTHITTA DISTRICT-689572. 4 ARNOLD RENJITH V.J., AGED 28 YEARS, S/O.T.VIJAYADAS, INCOME TAX INSPECTOR, OFFICE OF THE JOINT DIRECTOR OF INCOME TAX/ INVESTIGATION, AYAKAR BHAVAN, TRIVANDRUM, RESIDING AT VIRAJATH VIHAR, TC 14/1262(1) OHRA A4 PALAYAM, VIKAS BHAVAN P.O., TRIVANDRUM-695033. 5 ANISH R., AGED 38 YEARS, S/O.N.RAVEENDRAN PILLAI, INCOME TAX INSPECTOR, OFFICE OF THE DEPUTY DIRECTOR OF INCOME TAX/INVESTIGATION, OP(CAT) No.106/2020 2 AAYAKAR BHAVAN, KOWDIAR, TRIVANDRUM-695003, PERMANENT ADDRESS-MURINGAPPATTIL VEEDU, MALOOR P.O., PATHANAPURAM, KOLLAM-689695. BY ADVS. T.C.GOVINDA SWAMY SMT.KALA T.GOPI SRI.B.NAMADEVA PRABHU SHRI.ABDUL SALIM M. RESPONDENTS: 1 UNION OF INDIA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001. 2 THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, CENTRAL BOARD OF DIRECT TAXES, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NEW DELHI-110001. 3 THE DIRECTOR OF INCOME TAX, (HUMAN RESOURCE DEVELOPMENT), CENTRAL BOARD OF DIRECT TAXES, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DIRECTORATE OF INCOME TAX, ICADR BUILDING, PLOT NO.6, VASANT KUNJ INSTITUTIONAL AREA PHASE-II, NEW DELHI-110070. 4 THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, CR BUILDING, IS PRESS ROAD, KOCHI-682018. 5 SRI.K.A. JOSHI,, INCOME TAX OFFICER, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, ST NAGAR, THRISSUR-680001. 6 SRI.V.V. MANI, INCOME TAX OFFICER, INCOME TAX OFFICE, CITY PLAZA 2ND FLOOR, MUTHUVATTOOR- GURUVAYUR ROAD, WEST NADA, GURUVAYUR-680101. 7 SRI.A.K. ANIL KUMAR, INCOME TAX OFFICER, OFFICE OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL REVENUE BUILDING, IS PRESS ROAD, OP(CAT) No.106/2020 3 KOCHI-682001. 8 SRI.C.V.SAMKUTTY, INCOME TAX OFFICER, OFFICE OF THE ADDITIONAL COMMISSIONER OF INCOME TAX, THIRUVALLA RANGE, VAISHNAVAM ARCADE, T.K. ROAD, THIRUVALLA-689101. 9 A.G.NARAYANA HARI, INCOME TAX OFFICER, OFFICE OF THE PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX, KERALA, CR BUILDING, IS PRESS ROAD, KOCHI-682018. ADDL.R10 BINDU JAYASHANKAR, AGED 51 YEARS, D/O. M.P.PRAHLADAN,INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT,ALAPPUZHA, KALAVOOR P.O., ALAPPUZHA-688 522. ADDL.R11 RADHAKRISHANAN NAIR A.K., AGED 50 YEARS,S/O.V.APPUKUTTAN NAIR, INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT, TRIVANDUM, RESIDING AT SHARMA, VELLIKUNNU, MUKKOLAKKAL P.O., TRIVANDRUM-695 043. ADDL.R12 C.P. RAJESH, AGED 55 YEARS, S/O.LATE N.VIJAYAN MENON, INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT, ALAPPUZHA,RESIDING AT SMNRA-51, SREEVALSAM, SAMRUDHY NAGAR, EDAPALLY, KOCHI-682 024. ADDL.R13 K.VISWAS MENON, S/O.V.C.S. MENON, AGED 46 YEARS, INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT, PALAKKAD, RESIDING AT KRISHNA KRIPA, AMBALAPPURAM, WEST YAKKARA, PALAKKAD-678 001. ADDL.R14 REGHUNATH N.V., AGED 52 YEARS, S/O.VISWANATHAN, INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT, PALAKKAD, RESIDING AT REGHUNIVAS, PUDUPPARIYARAM P.O., PALAKKAD-678 731. ADDL.R15 S.S. PRADEEP, AGED 49 YEARS, SON OF N.SIVASANKARA PILLAI, INCOME TAX INSPECTOR, OFFICE OF THE INCOME TAX DEPARTMENT, ALUVA, RESIDING AT SIVAVILASAM HOUSE, VENGOLA, POST VALAYANCHIRANGARA-683 556,PERUMBAVOOR. ADDL.R16 SREEKUMAR P.G., AGED 56 YEARS, S/O. LATE OP(CAT) No.106/2020 4 T.G.GOPALA PISHARODY, INCOME TAX INSPECTOR, OFFICE OF ADDL/JT.CIT, RANGE-1, THRISSUR, RESIDING AT PAZHEDATH PISHARAM, KODAKARA P.O., THRISSUR-680 684. (ADDITIONAL RESPONDENTS R10 TO R16 ARE IMPLEADED AS PER ORDER DATED 7/6/2021 IN I.A.1/21 IN OP(CAT)106/2020 ) BY ADVS. SHRI.P.VIJAYAKUMAR, ASG OF INDIA C.S.GOPALAKRISHNAN NAIR SMT.T.S.ATHIRA AND SRI.P.VISHNU PRASAD RASHMI K.R. MANU S. DSG OF INDIA BY SRI.K.S.PRENJITH KUMAR, CGC THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 30.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP(CAT) No.106/2020 5 J U D G M E N T A.Muhamed Mustaque, J. The learned counsel for the petitioners submitted that this Original Petition may be closed. Accordingly, the Original Petition is closed. Sd/- A.MUHAMED MUSTAQUE JUDGE Sd/- SHOBA ANNAMMA EAPEN JUDGE ln OP(CAT) No.106/2020 6 APPENDIX OF OP (CAT) 106/2020 PETITIONERS' ANNEXURES: ANNEXURE A1 TRUE COPY OF LETTERS BEARING F. NO.11/ESTT/CC-CHN/2018-19 DATED 07/12/2018, ISSUED FROM THE OFFICE OF THE 4TH RESPONDENT IN RESPECT OF APPLICANTS 1 TO 5 RESPECTIVELY. ANNEXURE A2 A TRUE COPY OF THE SENIORITY LIST COMMUNICATED UNDER LETTER BEARING F. NO.16/ESTT.1/CC-CHN/2018-19 DATED 07/12/2018, ISSUED FROM THE OFFICE OF THE 4TH RESPONDENT ANNEXURE A3 A TRUE COPY OF ORDER BEARING NO.83/2018 DATED 12TH DECEMBER 2018, ISSUED FROM THE OFFICE OF THE 4TH RESPONDENT. ANNEXURE A4 A TRUE COPY OF NOTIFICATION PUBLISHED IN THE EMPLOYMENT NEWS DATED 19/01/2013 BY THE STAFF SELECTION COMMISSION (SSC FOR BREVITY) FOR A COMBINED GRADUATE LEVEL EXAMINATION (CGLE) 2013. ANNEXURE A5 A TRUE COPY OF APPOINTMENT ORDER BEARING F.NO.13/ESTT.1/1/CC CHN/2015-16 DATED 05/11/2015, ISSUED IN FAVOUR OF THE 5TH APPLICANT FROM THE OFFICE OF THE 4TH RESPONDENT. ANNEXURE A6 A TRUE COPY OF PROCEEDINGS OF THE PRINCIPAL COMMISSIONER OF INCOME TAX, KOCHI-I COMMUNICATED UNDER LETTER BEARING F.NO. CIT/I/CHN/DE/RESULTS/ITI/2016-17 DATED 15/12/2016. ANNEXURE A7 A TRUE COPY OF PROCEEDINGS OF THE 4TH RESPONDENT BEARING F. NO.PR.CIT.1/CHN/DE/RESULTS-2017/ITO DATED 24/05/2018. ANNEXURE A8 A TRUE COPY OF REVISED SENIORITY POSITION OF OFFICIALS IN IMPLEMENTATION OF THE DECISION OF THE HON'BLE APPEX COURT IN OP(CAT) No.106/2020 7 N.R. PARMAR'S CASE. ANNEXURE A9 TRUE COPY OF REPRESENTATIONS DATED 15/10/2018, ADDRESSED TO THE 4TH RESPONDENT, SUBMITTED BY THE APPLICANTS. ANNEXURE A10 TRUE COPY OF DETAILED REPRESENTATIONS DATED 18TH DEC. 2018 ADDRESSED TO THE 4TH RESPONDENT SUBMITTED BY THE APPLICANTS. ANNEXURE A11 A TRUE COPY OF LETTER BEARING F.NO.HRD/CM/220/14/2013-14/6672 DATED 07/11/2014, ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT. ANNEXURE A12 A TRUE COPY OF THE LETTER BEARING F. NO.HRD/CM/220/14/2013-14/7912 DATED 16/01/2015, ISSUED FROM THE OFFICE OF THE 3RD RESPONDENT. ANNEXURE A13 A TRUE COPY OF THE NOTIFICATION NO. GSR 2 DATED 21 DEC. 2004, ISSUED BY THE DEPARTMENT OF REVENUE. ANNEXURE A14 A TRUE COPY OF THE DRAFT REVISED SENIORITY LIST OF INSPECTORS OF INCOME- TAX/ AP & TS REGIONS) AS ON 01/03/2018. ANNEXURE A15 A TRUE COPY OF THE CLARIFICATION SOUGHT BY 4TH RESPONDENT FROM 2ND RESPONDENT UNDER LETTER BEARING F. NO.11/ESTT.1/CC- CHN/2018-19 DATED 5TH NOVEMBER 2018. ANNEXURE A16 A TRUE COPY OF CLARIFICATION BEARING F.NO.HRD/CM/231/04/2018-19/5172 DATED 4TH DECEMBER 2018. ANNEXURE A17 A TRUE COPY OF COMMUNICATION BEARING F.NO.PR.CC-CHN/PR/RTI/48/2018-19 DATED 21/02/2019 RECEIVED BY THE 2ND PETITIONER FROM PIO OF 4TH RESPONDENT. ANNEXURE R1 A TRUE COPY OF THE LETTER NO.11/ESTT/CC- CHN/2019-20 DATED 27/05/2019 BY PRINCIPAL CHIEF COMMISSIONER OF INCOME TAX KERALA OP(CAT) No.106/2020 8 ALONGWITH REVISED INTER SE SENIORITY. ANNEXURE R2 A TRUE COPY OF THE LETTER NO. A 35015/26/2018-AD.VI DATED 27/05/2019 BY CBDT, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NEW DELHI. ANNEXURE R7(1) A TRUE COPY OF COMMUNICATION NO. DO F NO. HRD/CM/102/3/2009-10(PT) DATED 02/07/2013 SENT TO FIELD FORMATION BY 3RD RESPONDENT. ANNEXURE R7(2) A TRUE COPY OF THE ORDER F. NO. HRD/CM/102/28/2013-14 DATED 31/03/2014 ISSUED BY THE 3RD RESPONDENT. ANNEXURE R7(3) A TRUE COPY OF THE LETTER NO. HRD/CM/127/09/2014-15 DATED 11/08/2015 ISSUED BY THE 3RD RESPONDENT. ANNEXURE R7(4) A TRUE COPY OF OM NO.20011/1/2012/ESTT(D) ISSUED BY DOPT. ANNEXURE R7(5) A TRUE COPY OF LETTER F. NO. PR.CC- CHN/PR/RTI/03/2019-20 DATED 10/05/2019 ISSUED BY 4TH RESPONDENT. ANNEXURE R7(6) A TRUE COPY OF COMMUNICATION F.NO.PR.CC.CHN/PR/RTI/11/2019-20 DATED 03/07/2019 ISSUED BY 4TH RESPONDENT. ANNEXURE R7(7) A TRUE COPY OF THE ORDER NO. 184/13-14 DATED 20/12/2013. ANNEXURE R7(8) A TRUE COPY OF THE LETTER F.NO.11/ESTT./CC/CHN/2019-20 DATED 27/05/2019 ISSUED BY THE 4TH RESPONDENT. ANNEXURE R7(9) A TRUE COPY OF THE REPRESENTATION DATED 31/05/2019 SUBMITTED BY THE 7TH RESPONDENT. ANNEXURE MA1 A TRUE COPY OF INTERIM STAY ORDER DATED 27/03/2019. OP(CAT) No.106/2020 9 ANNEXURE A18 SERIES TRUE COPIES OF REPRESENTATIONS SUBMITTED BY THE PETITIONERS/ APPLICANTS. ANNEXURE A19 A TRUE COPY OF LETTER BEARING NO. HRD/CM/231/04/2018-19/5172 DATED 04/12/2018 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT. ANNEXURE A20 A TRUE COPY OF LETTER BEARING NO. HRD/CM/231/04/2018-19/824 DATED 09/05/2019 ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT. ANNEXURE A21 TRUE COPY OF LETTER BEARING NO.11/ESTT-1- CC-CHN/2018-19 DATED 05/11/2019 ISSUED FROM THE OFFICER OF THE 4TH RESPONDENT. ANNEXURE A22 A TRUE COPY OF THE LETTER BEARING F. NO. CCIT-CHN/ESTT.I/MISC./2014-15 DATED 24/02/2015 ISSUED FROM THE OFFICE OF THE 4TH RESPONDENT PUBLISHING THE INTER SE SENIORITY OF INCOME TAX INSPECTORS. ANNEXURE MA1 A TRUE COPY OF INTERIM ORDER DATED 27/03/2019. ANNEXURE R3 A TRUE COPY OF LETTER DATED 05/04/2019. ANNEXURE R4 A TRUE COPY OF LETTER DATED 25/04/2019. ANNEXURE R5 A TRUE COPY OF LETTER DATED 07/05/2019. ANNEXURE R6 A TRUE COPY OF LETTER DATED 09/05/2019. ANNEXURE R7 A TRUE COPY OF LETTER DATED 27/05/2019. ANNEXURE R8 A TRUE COPY OF LETTER DATED 01/11/2019. ANNEXURE R9 A TRUE COPY OF LETTER DATED 28/11/2019. EXHIBIT P1 A TRUE COPY OF THE ORDER DATED 10/01/2020 IN OA NO.180/00143/2019 RENDERED BY THE LEARNED CAT, ERNAKULAM. OP(CAT) No.106/2020 10 EXHIBIT P2 A TRUE COPY OF THE OA NO. 180/00143/2019 DATED 24TH FEBRUARY 2019. EXHIBIT P3 A TRUE COPY OF THE MISCELLANEOUS APPLICATION. EXHIBIT P4 A TRUE COPY OF PRELIMINARY OBJECTIONS FILED BY RESPONDENTS. EXHIBIT P5 A TRUE COPY OF THE REPLY STATEMENT FILED BY THE RESPONDENTS. EXHIBIT P6 A TRUE COPY OF THE REPLY STATEMENT BY THE RESPONDENTS 7 AND 8. EXHIBIT P7 A TRUE COPY OF THE MISC. APPLICATION NO.1239/2019 FILED IN OA NO.143/2019 FILED BY FILED BY RESPONDENT. EXHIBIT P8 A TRUE COPY OF REJOINDER DATED 19/09/2019 FILED BY THE APPLICANT. EXHIBIT P9 A TRUE COPY OF MA IN OA NO.143/2019 FILED BY RESPONDENTS FOR ADVANCEMENT OF THE HEARING. EXHIBIT P10 A TRUE COPY OF ADDITIONAL REPLY STATEMENT DATED 30/11/2019 FILED BY THE RESPONDENTS. EXHIBIT P11 A TRUE COPY OF JUDGMENT DATED 19/11/2019 RENDERED BY THE HON'BLE APEX COURT IN CIVIL APPEAL NOS. 8836-8837/8838 OF 2019 (MEGHACHANDRA SINGH AND OTHERS VS. NINGAM SIRO AND OTHERS. EXHIBIT P12 A TRUE COPY OF INTERIM STAY PASSED BY THE LEARNED CAT, ERNAKULAM BENCH DATED 27/03/2019 IN OA NO.143/2019. RESPONDENT EXHIBITS EXHIBIT R9(A) A TRUE COPY OF THE LETTER F.NO.A- 35015/26/AD.VI DATED 12/02/2021. OP(CAT) No.106/2020 11 EXHIBIT R9(B) A TRUE COPY OF THE LETTER F.NO.HRD/CMD/102/10/2017-18/2042 DATED 02/07/2021. EXHIBIT R9(C) A TRUE COPY OF THE LETTER F.NO.A- 35015/26/2018-AD.VI DATED 27/05/2019 ISSUED BY THE 2ND RESPONDENT. EXHIBIT R9(D) A TRUE COPY OF THE LETTER F.NO.CCIT/CHN/ESTT.-1/MISC-2021 DATED 05/08/2021 ISSUED BY THE 4TH RESPONDENT. EXHIBIT R9(E) A TRUE COPY OF THE OM NO.2001/1/1/2019- ESTT.(D) DATED 13/08/2021. "