CAT - Delhi

Dismissal of application involving issues identical to a previously adjudicated and dismissed batch matter.

VISHAL KUMAR vs CENTRAL BOARD OF DIRECT TAXES

CAT - DelhiJUDGMENT: April 07, 20262 MIN READSOURCE JUDGMENT
THE ORIGINAL LAWLENS SUMMARY
01

Facts

The applicants (110 individuals) filed an Original Application (OA) against the Union of India, through the Ministry of Finance (CBDT) and the Staff Selection Commission (SSC).

Source reference: para. 2

This matter was part of a batch of cases involving identical legal issues, the lead case being Vivek Kumar Khichar v. Ministry of Finance (OA No. 1273/2025).

Source reference: para. 2

The present OA was de-tagged from the main batch on February 11, 2026.

Source reference: para. 2

On the final hearing date of April 7, 2026, no representative appeared for the applicants even after two calls.

Source reference: para. 1

Meanwhile, the lead case (OA No. 1273/2025) had already been dismissed by the same Bench on March 24, 2026.

Source reference: para. 2
02

Issues

Whether the Tribunal should adopt a different view in the present matter from the one already taken in the identical lead case of Vivek Kumar Khichar v. Ministry of Finance.

Source reference: para. 3
03

Law Applied

The court primarily relied on the principle of judicial consistency and the precedent set in its own prior judgment.

Source reference: para. 2

It specifically applied the ruling from Vivek Kumar Khichar v. Ministry of Finance, Department of Revenue (OA No. 1273/2025), which addressed identical grievances against the Central Board of Direct Taxes and the Staff Selection Commission.

Source reference: para. 2
04

Reasoning

The Tribunal observed that the applicants failed to appear to prosecute the matter or contest the findings.

Source reference: para. 1, 3

The respondents’ counsel argued that the factual and legal matrix of this OA was identical to the batch matters already adjudicated.

Source reference: para. 2

The Bench noted that since the lead case (OA No. 1273/2025) had been dismissed on its merits by a Bench involving the same Member (Judicial), and because no new arguments were presented to distinguish the present case, there was no legal justification to deviate from the prior decision.

Source reference: para. 2-3
05

Holding

The Tribunal dismissed the Original Application, holding that there was no reason to take a view different from the dismissal order passed in the lead matter of Vivek Kumar Khichar.

Consequently, all pending Miscellaneous Applications (MAs) were disposed of, and no order as to costs was made.

Source reference: para. 4
CAT - Delhi

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VISHAL KUMARvsCENTRAL BOARD OF DIRECT TAXES

CAT - Delhi · April 07, 2026

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