Allahabad CAT Quashes Income-Tax Inspector’s Transfer-NOC Cancellation, Leaves Prayagraj Posting To Fresh Representation

The applicant, an Income Tax Inspector posted at Kanpur in the U.P. West region, sought an inter-regional transfer to U.P. East on loan basis for three years, citing family and medical circumstances.

Following approval of the transfer, a no-objection certificate was issued on 13 June 2023.

He sought posting at Prayagraj, but was transferred to Basti by order dated 24 August 2023.

After he did not join at Basti, the respondents cancelled the no-objection certificate on 31 October 2023 and later ordered his repatriation.

The repatriation order was subsequently cancelled, and he resumed work at Kanpur on 15 February 2024.

He challenged the cancellation and sought posting at Prayagraj or a nearby place.

The respondents maintained that the transfer was region-wise, not station-wise, and that the applicant had no vested right to a particular posting.

The Tribunal referred to the CBDT circular dated 22 December 2020, under which an inter-regional transfer on loan basis may be granted for up to three years, with a possible further extension of two years on a genuine request.

The respondents’ position was that such transfers are considered region-wise rather than station-wise, and that an employee has no vested right to a particular station.

The order cites no statute or judicial precedent; it directs that any fresh request be considered by the competent authority through a reasoned and speaking order in accordance with law.

The Tribunal noted that the applicant’s inter-regional transfer had been accepted on loan basis and that he was, by the time of decision, working at Kanpur within U.P. East.

In those circumstances, it considered the cancellation order of 31 October 2023 to have no practical significance and quashed it.

Because the three-year transfer period was nearing completion and the applicant’s request involved both a possible extension and a particular posting, the Tribunal did not itself order posting at Prayagraj or a nearby station.

It instead required the applicant to submit a comprehensive representation for consideration by the competent authority.

It directed the applicant to submit a fresh representation within three weeks of receiving a certified copy of the order, and directed the competent authority to decide the request—including any request for extension and posting at Prayagraj or nearby Kaushambi/Fatehpur—by a reasoned and speaking order within one month of receiving it.

The O.A. was disposed of, with no order as to costs.