CAT - Delhi

Candidature cannot be cancelled without first deciding a court-mandated representation through a reasoned speaking order.

GAURAV vs CENTRAL BOARD OF DIRECT TAXES

CAT - DelhiJUDGMENT: March 09, 20263 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

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. 2

During 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. 2

Due 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. 2

The 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, 6.3

However, 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, 6.6
02

Issues

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, 6.11

Whether 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, 6.7
03

Law Applied

The court primarily considered the principles of administrative fairness and the doctrine of compliance with judicial directions.

Source reference: no citation

DoP&T Office Memorandum dated 09.08.1995, which governs the cancellation of candidature for failure to report for duty

Source reference: para. 3, 6.6

CBDT 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. 6.7

The 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, 7.1
04

Reasoning

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, 6.1

The 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, 6.6

The 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, 6.9

By 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, 6.11
05

Holding

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, 7.2

Critically, 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. 7.1

No costs were awarded

Source reference: para. 7.4
CAT - Delhi

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GAURAVvsCENTRAL BOARD OF DIRECT TAXES

CAT - Delhi · March 09, 2026

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