Facts
The applicant, selected as an Income Tax Inspector through the Combined Graduate Level Examination (CGLE), 2021, was concurrently undergoing mandatory training for the post of Assistant Central Intelligence Officer in the Intelligence Bureau (IB) from January to May 2023
Source reference: para. 2During this period, the Central Board of Direct Taxes (CBDT) issued a memorandum on March 21, 2023, requiring selected candidates to submit zone preferences online by March 29, 2023
Source reference: para. 2Due to strict IB training protocols prohibiting electronic devices and internet access, the applicant failed to submit his preference, resulting in the auto-allotment of the Chennai Zone despite his high merit rank
Source reference: para. 2The applicant filed multiple representations and previously approached the Delhi High Court in W.P. (C) No. 10052/2023, which directed the respondents to treat the writ petition as a representation and decide the matter while dispensing with the requirement for him to join at Chennai in the interim
Source reference: para. 6.2, 6.3However, the respondents cancelled the applicant’s candidature via an order dated February 6, 2024, without first adjudicating his request for a zone change
Source reference: para. 6.4, 6.6Issues
Whether the respondents’ act of cancelling the applicant's candidature without deciding his representation for a change of zone, as mandated by the Delhi High Court, was arbitrary and legally sustainable
Source reference: para. 6.8, 6.11Whether the applicant's failure to submit zone preferences due to institutional restrictions during IB training constitutes a valid ground for the reconsideration of his allotment on merit-cum-preference grounds
Source reference: para. 2, 6.1, 6.7Law Applied
The court primarily considered the principles of administrative fairness and the doctrine of compliance with judicial directions.
Source reference: no citationDoP&T Office Memorandum dated 09.08.1995, which governs the cancellation of candidature for failure to report for duty
Source reference: para. 3, 6.6CBDT Memorandum dated 21.03.2023, which outlines the "merit-cum-preference" allotment system and the conditions under which preferences must be exercised
Source reference: para. 6.7The court relied on the specific judicial mandates issued by the Hon’ble Delhi High Court in W.P. (C) No. 10052/2023, which necessitated a reasoned speaking order on the applicant's representation prior to taking final adverse action
Source reference: para. 6.2, 6.3, 7.1Reasoning
The Tribunal observed that the applicant was physically and legally prevented from accessing the internet due to his IB training rules, making it impossible for him to comply with the CBDT’s zone preference deadline
Source reference: para. 2, 6.1The respondents’ argument—that the applicant failed to report to Chennai despite multiple extensions—was found to be flawed because the Delhi High Court had specifically dispensed with his joining at Chennai until his representation was decided
Source reference: para. 6.3, 6.6The court reasoned that the respondents bypassed judicial instructions by cancelling the applicant's candidature (via order dated 06.02.2024) without first passing a speaking order on his representation
Source reference: para. 6.8, 6.9By failing to treat the writ petition as a representation and decide it on its merits as directed, the respondents committed a procedural irregularity that rendered the cancellation premature and arbitrary
Source reference: para. 6.10, 6.11Holding
The Tribunal disposed of the Original Application by directing the respondents to strictly comply with the Delhi High Court's order in W.P. (C) No. 10052/2023
The respondents are required to treat the said writ petition as a representation and decide it on its own merits through a reasoned and speaking order within 30 days
Source reference: para. 7.1, 7.2Critically, the Tribunal ordered that the cancellation of the applicant’s candidature dated February 6, 2024, shall remain in abeyance until the representation is formally decided
Source reference: para. 7.1No costs were awarded
Source reference: para. 7.4Original Court PDF
GAURAVvsCENTRAL BOARD OF DIRECT TAXES
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