Abhishek Mishra vs REVENUE
- Court
- Central Administrative Tribunal
1 O.A.260/00724 of 2022
CENTRAL ADMINISTRATIVE TRIBUNAL
CUTTACK BENCH
OA No. 260/00724 OF 2022
Reserved on : 13.08.2026 Pronounced on :02.09.2026
Coram : Hon’ble Mr. SudhiRanjan Mishra, Member (J)
Hon’ble Mr. Pramod Kumar Das, Member (A)
Abhishek Mishra, aged about 42 years, Son of Girija
Shankar Mishra, at present working as Inspector of
Income Tax, O/o of Income Tax Officer, Bhawanipatna-
Ward, Bhawanipatna, R/O Chudiharipada, Tarini
rd
Mandira Road, South side-3 lane, Post-Bhawanipatna,
Dist-Kalahandi-766001, Odisha.
……Applicant
VERSUS
1. Union of India, represented through the Secretary,
Govt of India, Ministry of Finance, Department of
Revenue, North Block, New Delhi-110001.
2. Chairman, Central Board of Direct Taxes, Ministry of
Finance, Department of Revenue, North Block, New
Delhi-110001.
3. Principal Chief Commissioner of Income Tax (CCA),
Odisha Region, Aayakar Bhawan, Rajaswa Vihar,
Bhubaneswar -751007, Dist-Khurda, Odisha.
4. Deputy Commissioner of Income Tax, (Hqrs.) (Admn. &
Vig), Odisha Region, Aayakar Bhawan, Rajaswa Vihar,
Bhubaneswar-751007, Dist-Khurda, Odisha.
……Respondents
For the applicant : Mr. N.R. Routray, Counsel
For the respondents : Mr. B. Samantray, Counsel
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
2 O.A.260/00724 of 2022
O R D E R
SUDHI RANJAN MISHRA, MEMBER (J):
The applicant has filed this OA challenging the inaction on part
of the Respondents in not counting the past service Period from
01.01.2008 to 28.07.2013 rendered in Mumbai Region before inter
charge transfer to Odisha Region as qualifying service for promotion
to the post of Sr. T.A. & Income Tax Inspector.
2. The facts of the case as inter alia averred by the applicant in
the O.A. is that he was initially appointed as Tax Assistant, joined
on 01.01.2008(A/1) under Chief Commissioner of Income Tax,
Mumbai Region in scale of Rs.4000-100-6000 with other allowances
and was subsequently promoted to the grade of Sr. Tax Assistant in
(PB-2 & Grade Pay-Rs.4200/-) on 21.08.2012(A/2) under Pr. CCIT,
Mumbai Region. It is submitted that Govt. of India, Ministry of
Finance (Department of Revenue), Central Boards of Direct
Taxes(CBDT) has issued the guideline dtd. 14.05.1990(A/3) for
transfer of non gazette staff from one charge to another charge under
CBDT. As per Para-2 (f) of the guideline “the service rendered in the
old charge will not be counted in the new charge for the purpose of
seniority. He/she will be placed at the bottom of the list of the
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
3 O.A.260/00724 of 2022
employees of the concern cadre in the new charge. Seniority in the
cadre in the Charge to which person is transferred will start from the
day that person reports for duty in that charge. However, he will not
rank senior to any official who belongs to a batch selected on merit
whose inter-se-seniority is not regulated by date of joining.” It is
further submitted that Govt. of India, Department of Revenue,
Central Board of Excise and Custom issued clarification dated
27.10.2011 (A/4) regarding lifting of ban on inter commissionerate
transfer in respect of willing officer's in Group-B, C & D posts under
CBEC. Para-2 (ii) of the above clarification dated 27.10.2011 (A/4) is
quoted below;
"(ii) The transferee will be placed below all officers appointed
regularly to that post/ grade on the date of his/her
appointment on transfer basis in terms of Para 3.5 of DOP
&T's O.M. dated 03.07.1986. In other words, such a
transferee will be junior to those regularly appointed officers
prior to his/her transfer. However, such transferred officer
will retain his/her eligibility of the parent Commissionerate
for his/her promotion to the next higher grade, etc."
3. It is submitted by the applicant that, while he was continuing
as Sr. Tax Assistant under Pr. CCIT, Mumbai Region has applied for
inter-charge transfer to Pr. CCIT, Bhubaneswar(CCA) Region.
Finally, the request of the applicant taken into consideration by the
competent authority and he was transferred from the control of Pr.
CCIT, Mumbai Region to Pr. CCIT (CCA) Odisha Region and
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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4 O.A.260/00724 of 2022
reported on 29.07.2013 after relieving on 26.07.2013. It is
submitted that, the applicant while working as such his candidature
has been considered by the DPC and recommended for promotion to
the post of Sr. Tax Assistant on 08.04.2016(A/8). It is submitted
that in the year 2020 the candidature of the applicant has
recommended to the DPC for promotion to the post of Office
Superintendent(O.S) for the recruitment Year 2020. The DPC
recommended the candidature of the applicant for promotion to the
th
post of O.S in corresponding Level-VI of the 7 CPC Pay Matrix and
the applicant promoted to the post of O.S. vide Office Order dated
01.01.2020 (A/9). The applicant after promoted to the post of O.S.
has appeared in the in Departmental Examination for Income Tax
Inspector. Thereafter, the applicant has been promoted to the post of
Income Tax Inspector on ad-hoc basis on 10.011.2020(A/10) and
continuing in the said post till today.
4. It is further submitted by the applicant that, the issue whether
past service in case of inter-charge transfer will be counted for the
purpose of promotion or not was subject matter before this Bench in
a series of Original Applications bearing O.A.Nos.547/2013, 871/ 2015
& Others. This Bench after taking into consideration all the
orders/judgments of different coordinate Benches of the Tribunal,
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
5 O.A.260/00724 of 2022
Hon’ble High Courts and Hon'ble Apex Courts has delivered the
order dtd.02.12.2019 passed in the above OAs. The relevant portion
of the above order dated 02.12.2019 (A/7)of this Bench is quoted
below:-
“29. In view of the discussions above, we are unable to accept
the contentions of the respondents that in view of the
undertaking at Annexure-R/1 furnished by the applicant, his
regular service as Tax Assistant in the Charge prior to his
transfer (Andhra Pradesh) to new Charge (Odisha) on his
own request on bottom seniority principle, will not be
counted for the purpose of the minimum service required for
eligibility for promotion to the post of STA in the DPC.
Hence, the impugned orders dated 10.12.2012 (Annexure-
A/5), dated 18.6.2013 (Annexure-A/6) and dated 16.9.2017
(Annexure-A/7) by which, the case of the Applicant was
rejected, are set aside and the matter is remitted to the
respondent no. 3 for reconsideration of the Applicant's case
for promotion to the post of Senior Tax Assistant by holding
the review DPC for the year 2013-14 and for subsequent
years after taking into account the regular service rendered
by the applicant prior to transfer to Odisha Charge for the
purpose deciding eligibility for promotion. It is noted that by
such consideration of the applicant, all his seniors in Odisha
Charge will also be considered for promotion as per the
Recruitment Rules at Annexure-A/3 of the OA, even though
some of them might not have completed the minimum years
of service in accordance with the Rules applicable for such
promotion. If the applicant is found eligible for promotion to
the post of Senior Tax Assistant after such consideration,
then he will be allowed such benefit on notional basis till the
date when he discharged duty against the post of Senior Tax
Assistant after his posting.
30. The facts and circumstances of other OAs in the batch,
being similar to OA No. 547 of 2013, the impugned orders
rejecting the representations of the applicants in other OAs
of this batch are set aside and these OAs are also allowed in
terms of paragraph 29 above. Under the circumstances,
there will be no order as to costs.”
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
6 O.A.260/00724 of 2022
5. It is further submitted by the applicant that, the Respondents
being not satisfied with the above order dtd.02.12.2019 of this Bench
had approached the Hon'ble High Court by filing several Writ
Petitions. The order passed in O.A.No.871/ 2015 was subject matter
before the Hon'ble High Court in W.P.(C) No.18927/2020. The
Hon'ble High Court vide order dtd. 17.02.2021 (A/8) has dismissed
the Writ Petition along with other Writ Petitions. The relevant
portion of the above order of the Hon’ble High Court is quoted below:
"4. Mr. N.R.Routray, learned counsel for the opposite parties
submitted that the question whether in case of a
compassionate transfer which is inter region, the service
rendered in the previous posting is liable to be counted in the
new posting areas for purposes of eligibility for consideration
of such promotion was before the Apex Court for adjudication
in Civil Appeal No.3792 of 2019 arising out of S.L.P.(C).
No.31728 of 2018, which was allowed by order dated 10th
April, 2019. Challenging the said order Review Petition filed
by the Central Government vide Diary No 41302-2019 was
also dismissed on 11th December, 2019. Since the said
principle is applicable in all these Writ Petitions, the
impugned order of the Tribunal is to be confirmed.
5. In view of the above, since the issue involved in all these
Writ Petitions has already been adjudicated by the Apex
Court in Civil Appeal No. 3792 of 2019 arising out of S.L.P.
(C). No.31728 of 2018, we are not inclined to interfere with
the impugned order in exercise of the jurisdiction under
Article 227 of the Constitution of India.
All these Writ Petitions are accordingly dismissed.”
6. It is contended by the applicant that, on 05.08.2022 and
09.09.2022 (A/13 series) he submitted representations to Respondent
No.3 with a prayer to count his past service rendered prior to inter-
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
7 O.A.260/00724 of 2022
charge transfer for the purpose of promotion to the post of Sr. Tax
Assistant/Income Tax Inspector in Odisha Region and also
specifically referred the decision of Hon'ble Apex Court rendered in
case of Prativa Rani & Others Vrs. UOI & Others as well as the
order dated 02.12.2019 of this Bench passed in OA Nos.547/2013,
871/2015 and others. It is submitted that Respondent No.4 vide
order dated 14.10.2022(A/14) rejected the same. Hence, applicant
has filed this O.A. Under Section 19 of the Administrative Tribunals
Act, 1985 with the following prayers:-
“8. (a) To quash Para-11.1.2 of order dtd.
14.10.2022 under Ann.A/14 ( so far this
applicant is concerned);
(b)And to direct the Respondents to count the
past service period i.e., from 01.01.2008 to
28.07.2013 render in Mumbai Region before
Inter Charge Transfer to Odisha Region as
qualifying service for promotion to the post of Sr.
T.A. & Income Tax Inspector;
(c) And to direct the Respondents to antedate
the promotion of the applicant to the post of Sr.
T.A. and Income Tax Inspector as per his turn
by conducting review DPC with all
consequential and financial benefits;”
7. The respondents have filed counter inter alia averring that the
applicant joined as Tax Assistant on 01.01.2008 under Mumbai
Region and thereafter he was promoted to the grade of Sr. Tax
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
8 O.A.260/00724 of 2022
Assistant on 21.08.2012. Subsequently, he applied for Inter Charge
Transfer to Odisha Region on compassionate ground as per CBDT's
Instruction No. A-22020/76/89-Ad.VII dated 14.05.1990. In Para-2(f)
of the Instruction, it is stated that the service rendered in the old
charge of an employee will not be counted in the new Charge for the
purpose of seniority. Further, it is also stated that he/she will be
placed at the bottom of the list of employees of the concerned cadre in
the new charge. It is submitted that these conditions are provided in
the Circular so as to safeguard the interest of the existing employees
in the Region. The existing employees of the Region to which an
employee is transferred on compassionate ground should not be
placed at a disadvantageous position. The differentiation between
original employees of a CCA and those who come on inter Region
transfer is based on a rational differentia, viz. protecting the
seniority and career aspirations of original allottees of the Region
who had joined their Regions on merit, and not on account of certain
compassionate reasons. In case the service rendered in the earlier
Region is counted then the very purpose of introduction of the above
condition in the Instruction of CBDT would be defeated.
8. It is contended by the respondents that, the applicant in his
application for Inter-charge transfer agreed that on inter-charge
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
9 O.A.260/00724 of 2022
transfer his seniority will undergo a change and he will be placed at
the bottom of the seniority list of his cadre in the new Region to
which he is going on transfer and the past service rendered by him in
the old Region shall not be counted for the purpose of seniority.
Since, an undertaking is given by him while applying for an inter
charge transfer on compassionate ground, the claim of seniority on
the basis of service rendered in the previous Region prior to their
transfer is a breach of commitment made by him at the time of
transfer. The applicant joined in Odisha Region on 29.07.2013.
9. It is submitted by the respondents that, the judgment of the
Hon'ble Supreme Court in Pratibha Rani Vs. UOI was not available
at the time of applicant's joining in Odisha Region and hence the
same is to be implemented prospectively. Thus, the claim of the
applicant to give effect to the judgment of Pratibha Rani is not
applicable in his case.
10. It is further submitted by the respondents that, the applicant
could not be promoted to the grade of Sr. Tax Assistant before the
date of his actual promotion in Odisha Region as he has not
completed the requisite years of service in this Region to become
eligible for promotion to the higher grade as per requirement of
Recruitment Rules.
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera
10 O.A.260/00724 of 2022
11. The applicant has filed rejoinder more or less reiterating the
stand taken by him in the OA.
12. Heard both sides and perused the records.
13. The circular dated 14.05.1990 of the CBDT stated the following
as one of the conditions for allowing his/her transfer on own request
to a different Charge as under:-
“(f) The service rendered in the old charge will not be
counted in the new charge for the purpose of seniority.
He/She will be placed at the bottom of the list of the
employees of the concerned cadre in the new charge.
Seniority in the cadre in the charge to which person is
transferred will start from the day that person reports for
duty in that charge. However, he will not rank senior to any
official who belongs to a batch selected on merit whose inter
se seniority is not regulated by date of joining.”
It is clear from the above stipulations in the said circular that the
inter-charge transfer on compassionate ground affected only the
seniority of the employee and there is nothing in the said circular to
specify that the past service rendered in the old charge prior to
transfer will not be counted for the eligibility for promotion also. No
circular or rules have been cited or furnished by the respondents to
demonstrate that the past services of an employee prior to
compassionate transfer will not be counted for the purpose of the
eligibility for promotion to higher grade. The only requirement is that
the past service will not be counted for the purpose of seniority.
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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11 O.A.260/00724 of 2022
14. It is further seen from letter dated 27.10.2011 (A/4) of the
Deputy Secretary, Ministry of Finance, Department of Revenue,
CBE&C regarding “ Lifting of ban on Inter Commissionerate
Transfer in respect of officers in Group 'B', 'C' & 'D' posts under the
CВЕС.” The relevant portion of the letter is quoted below”
“2. On consideration of all aspects in the matter of ICT, it
has been decided by the Board now to lift the ban on ICT
with immediate effect. Accordingly, any willing Group 'B', 'C'
employee and the erstwhile Group 'D' employee may apply
for transfer from the jurisdiction of one Cadre Controlling
Authority (CCA) to another CCA subject to availability of
vacancy and on the following terms & conditions:
(i) The concerned two Cadre Controlling Authorities should
agree to the transfer.
(ii) The transferee will be placed below all officers appointed
regularly to that post/grade on the date of his/her
appointment on transfer basis in terms of Para 3.5 of
DOP&T's O.M dated 03.07.1986. In other words, such a
transferee will be junior to those regularly appointed officers
prior to his/her transfer. However, such transferred officer
will retain his/her eligibility of the parent Commissionerate
for his/her promotion to the next higher grade, etc.
(iii) On transfer he/she will not be considered for promotion
in the old Commissionerate.
(iv) He/she will not be entitled to any joining time and
transfer traveling allowance;
(v) Under no circumstances, request for ICT should be
entertained till the officer appointed in a particular
Commissionerate/post completes the prescribed probation
period.
(vi) The seniority of the officers who were allowed ICT earlier
by the various Cadre Controlling Authorities on the basis of
Board's letters F.No.A.22015/19/2006-Ad.III.A dated
27.03.2009, F.No. A. 22015/11/2008 Ad IILA dated
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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12 O.A.260/00724 of 2022
29.07.2009 and F.No. A.22015/15/2010-Ad.III.A dated
09.02.2011 shall be fixed as per the present instructions.
(vii) Officers who are presently working on deputation basis
from their parent Commissionerate to any other
Commissionerate/Directorate and are willing to avail of the
ICT in future will have to revert back to their parent
Commissionerates first and apply afresh for ICT. The
officers who have been continuously on deputation and have
been absorbed on ICT during the interim period from
19.02.2004 (ie, the date from which the ban became effective)
till date, their seniority will be fixed from the date of their
joining on deputation in the transferred
Zone/Commissionerate.
(viii) A written undertaking (in the enclosed format) to abide
by the requisite terms and conditions will be obtained from
the officers before the transfers are actually effected.
(ix) All pending Court cases where seniority protection/ICT
has been challenged may be handled appropriately in terms
of these instructions and necessary compliance furnished to
the Board in due course.”
15. Regarding the undertaking and the stipulation of the condition
in his posting order that the past service in the station prior to his
compassionate transfer to Odisha will not be counted for the purpose
of minimum service requirement for promotion to the post of Sr. T.A
& Inspector of Income Tax in Odisha Charge, will be a violation of
the Recruitment Rules. The circular of the CBDT does not specify any
such condition for compassionate transfer. Hence, such a stipulation
made in the order and undertaking will not have any force on the
face of the provisions in the Recruitment Rules and the circular of the
CBDT and it will be of no help for the respondents’ case as it is
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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13 O.A.260/00724 of 2022
specifically stated that “However, such transferred officer will retain
his/her eligibility of the parent Commissionerate for his/her
promotion to the next higher grade, etc..”
16. On a similar issue in the case of Pratibha Rani vs. Union of
India in Civil Appeal No. 3792/2019, SLP (C) No. 31728/2018, it has
been held by Hon’ble Apex Court vide the judgment dated 10.04.2019
as under:-
“1. The only question which is required to be examined in
these cases is whether in case of a compassionate transfer
which is inter- region, the service rendered in the previous
posting is liable to be counted in the new posting areas for
purposes of eligibility for consideration of such promotion.
2. The appellants are working as Tax Assistants and on
account of plea of compassionate grounds, they were
transferred inter-region. The stand taken by the respondent-
Department is that as per the administrative instructions,
the period spent in case of inter-region transfer in the
previous region, could not be counted while posting such a
person in a new region for eligibility for promotion.
3. The aforesaid issue is no more res integra in view of the
judgment of this Court in the case of Union of India & Ors.
vs. C.N. Ponnappan (1996) 1 SCC 524 where this very issue
was examined in the factual context of the same department
as under :
"The service rendered by an employee at the place from
where he was transferred on compassionate grounds is
regular service. It is no different from the service
rendered at the place where he is transfered. Both the
periods are taken into account for the purpose of leave
and retiral benefits. The fact that as a result of transfer
he is placed at the bottom of the seniority list at the
place of transfer does not wipe out his service at the
place from where he was transferred. The said service,
being regular service in the grade, has to be taken into
account as part of his experience for the purpose of
eligibility for promotion and it cannot be ignored only
on the ground that it was not rendered at the place
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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14 O.A.260/00724 of 2022
where he has been transferred. in our opinion, the
Tribunal has rightly held that the service held at the
place from where the employee has been transferred
has to be counted as experience for the purpose of
eligibility for promotion at the place where he has been
transferred.
4. We may also note that in the context of a different service,
on the same principle and noticing C.N. Ponnappan's case
(supra), in M.M. Thomas & Ors. vs. Union of India & Ors.
(2017) 13 SCC 722, it was observed as under :
"Having heard the learned counsel appearing for the
parties and upon perusal of the record, we are of the
view that the words of the aforesaid Rule require five
years' regular service "in the respective regions". Thus,
these words must be understood to mean that the
candidates should have served in the respective regions,
that is, the regions where they were posted earlier and
the region where they seek promotion all together for
five years. Thus if a candidate has served in one region
and then transferred to another, and seeks promotion
in that region, the rule does not require that the
candidate must have acquired experience of five years
in the region where he seeks promotion, for being
considered eligible. What is necessary is a total
experience of five years. this must necessarily be so
because the service to which the rival parties belong, is
an All-India Service, in which the country is
demarcated into several regions. In all-India Service,
the officers are posted from one region to the other in a
routine manner. The purpose of the rule is that such
officers are not deprived of their experience in the
feeder cadre merely because they have been transferred
from one place to another."
5. Thus, it is quite clear that insofar as issue of eligibility of
promotion is concerned, the service rendered in the previous
region, prior to transfer on compassionate ground, will be
counted towards service for eligibility for consideration of
such promotion. That it is a non- transferable job, makes no
difference on this aspect as service is rendered in the same
cadre.
6. We may note that on the same issue, the petitions filed by
the Union of India are dismissed today.
7. The appeals are, accordingly, allowed. The parties to bear
their own costs.”
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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15 O.A.260/00724 of 2022
17. In view of the discussions above, we are unable to accept
the contentions of the respondents that in view of the
undertaking furnished by the applicant, his regular service as Sr.
T.A. and Inspector of Income Tax in the Charge prior to his
transfer Pr. CCIT(CCA), Mumbai Region, to new Charge
(Odisha) on his own request on bottom seniority principle, will
not be counted for the purpose of the minimum service required
for eligibility for promotion. Hence, the order dated 14.10.2022 is
quashed and the matter is remitted to the Respondents for
reconsideration of the Applicant’s case for promotion to the post
of Sr. T.A. & Inspector of Income Tax by holding the review DPC
after taking into account the regular service rendered by the
applicant prior to transfer to Odisha Charge for the purpose of
deciding eligibility for promotion. It is noted that by such
consideration of the applicant, all his seniors in Odisha Charge
will also be considered for promotion as per the Recruitment
Rules, even though some of them might not have completed the
minimum years of service in accordance with the Rules
applicable for such promotion. If the applicant is found eligible
for promotion to the post of Sr. T.A. and Income Tax Inspector
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
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16 O.A.260/00724 of 2022
after such consideration, then he will be allowed such benefit on
notional basis till the date when he discharged duty against the
promotional post of Sr. T.A. and Income Tax Inspector after his
posting.
In the result, the OA stands allowed to the extent stated above.
Pending MAs stand disposed of. No costs.
(PRAMOD KUMAR DAS) (SUDHI RANJAN MISHRA)
MEMBER (A) MEMBER (J)
K.B./P.S
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:23:46 +05'30'
Behera