Bhuban Mohan Behera vs REVENUE

1 O.A.260/00727 of 2022

CENTRAL ADMINISTRATIVE TRIBUNAL
CUTTACK BENCH

OA No. 260/00727 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)

Bhuban Mohan Behera, aged about 45 years, Son of
Nilamani Behera, at present working as Inspector of
Income Tax, O/O. ITO (Verification Unit)-1 (1) (5),
Cuttack, Ayakar Bhawan, Shelter Square, Tulasipur,
Cuttack-753008, Permanent resident of Vill/P.O.-
Bodhapur, Via- Somepur, Dist.-Cuttack-754130.
……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. Deputy Commissioner of Income Tax (Hqrs.) (Admn.
Vig), Odisha Region, Aayakar Bhawan, Rajaswa Vihar,
Bhubaneswar 751007, Dist-Khurda, Odisha.
4. Principal Chief Commissioner of Income Tax (CCA),
Odisha Region, Aayakar Bhawan, Rajaswa Vihar,
Bhubaneswar 751007, Dist-Khurda, Odisha.
5. Deputy Commissioner of Income Tax, (Hqrs.) (Admn. &
Vig), Aayakar Bhawan, Rajaswa Vihar, Bhubaneswar-
751007, Dist-Khurda, Odisha.
……Respondents

For the applicant : Mr. N.R. Routray, Counsel
For the respondents : Mr.B.R. Mohapatra, 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 15:24:27 +05'30'
Behera

2 O.A.260/00727 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
24.02.2009 to 12.01.2014 rendered in Mumbai Region before inter
charge transfer to Odisha Region as qualifying service for promotion
to the post of Stenographer Grade-II and Inspector of Income Tax.
2. The facts of the case as inter alia averred by the applicant in
the OA is that he was initially appointed as Stenographer Grade-III,
joined on 24.02.2009 under ACIT (HQ) Personnel, Mumbai in scale of
Rs.5200-20200/- + GP of Rs.2400/- with other allowances. It is
submitted that, while he was working as Stenographer Grade-III,
under ACIT (HQ) Personnel, Mumbai promoted to the post of Steno
Grade-II vide order dtd.02.01.2014 (A/2) in PB-2 and GP of Rs.4200/-.
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 employees of the concern cadre in 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 15:24:27 +05'30'
Behera

3 O.A.260/00727 of 2022

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.’ It is further submitted that Govt. of India,
Department of Revenue, Central Board of Excise and Custom issued
clarification dated 27.10.2021 (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
27.10.2021 (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 Stenographer Grade-II under Pr. CCIT Mumbai Region has
applied for inter-charge transfer to Pr. CCIT, Bhubaneswar Region.
Finally, the request of the applicant taken into consideration by the
competent authority and he was transferred from the control of CCIT
(CCA), Mumbai vide relieving order dtd. 10.01.2014 (A/5) to CCIT
(CCA) Odisha Region and reported in the office of Respondent No.3
on 13.01.2014(A/6). It is submitted that, the applicant while
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

4 O.A.260/00727 of 2022

working as such appear in the departmental examination for Income
Tax Inspector in the year 2015 and came out success. In view of
success in the departmental examination his candidature has
considered by the DPC and recommended for promotion to the post
of Income Tax Inspector for the recruitment year 2017-18 and
accordingly order of promotion dated 01.04.2017 (A/7) issued by the
Commissioner of Income Tax (Admin & TPS), Bhubaneswar in which
the name of the applicant placed at Sl. No.11.
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,
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 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.
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

5 O.A.260/00727 of 2022

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.”

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/9) 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:
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

6 O.A.260/00727 of 2022

"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 09.09.2022(A/10) he
submitted representation to Respondent No.4 with a prayer to count
his past service rendered prior to inter-charge transfer for the
purpose of promotion to the Post of Inspector/Stenographer Gr.I 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.5 vide order dated 14.10.2022(A/11) Rejected
the same. Hence, applicant has filed this O.A. Under
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

7 O.A.260/00727 of 2022

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/11;

(b)And to direct the Respondents to count the past
service period i.e., from 24.02.2009 to 12.01.2014 render
in Mumbai Region before Inter Charge Transfer to
Odisha Region as qualifying service for promotion to the
post of Steno Gr.II/Income Tax Inspector;

(c) And to direct the Respondents to antedate the
promotion of the applicant to the post of Steno
Gr.II/Income Tax Inspector according to 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 Stenographer Gr.III on 24.02.2009 in Mumbai
Region in scale of Rs.5,200- 20200/- + GP Rs.2400. 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
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

8 O.A.260/00727 of 2022

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
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 13.01.2014.
9. It is submitted by the respondents that, the judgment of the
Hon'ble Supreme Court in Pratibha Rani Vs. UOI was not available
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

9 O.A.260/00727 of 2022

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 Stenographer Grade I/Inspector
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.
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.”
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

10 O.A.260/00727 of 2022


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.
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.

Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

11 O.A.260/00727 of 2022

(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
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.”
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

12 O.A.260/00727 of 2022

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
Stenographer Gr.-I 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
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
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

13 O.A.260/00727 of 2022

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
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
Digitally signed by Kalpeswar Behera
DN: cn=Kalpeswar Behera,
o=Central Administrative Tribunal
Kalpeswar
Cuttack Bench, ou=ALL,
[email protected]
Date: 2026.09.04 15:24:27 +05'30'
Behera

14 O.A.260/00727 of 2022

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.”

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
Stenographer Grade-II in the Charge prior to his transfer (CCIT,
Mumbai) 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 Stenographer Grade-II/Income 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 15:24:27 +05'30'
Behera

15 O.A.260/00727 of 2022

Inspector 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
Stenographer Grade-II/Income Tax Inspector 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 Stenographer Grade-II/ 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 15:24:27 +05'30'
Behera