SURESH YADAV vs. CENTRAL BOARD OF DIRECT TAXES CBDT THROUGH ITS CHAIRMAN DEPARTMENT OF REVENUE & ANR.

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W.P.(C)/2419/2026HC DelhiDLHC01006566202620 February 2026Bench: HON'BLE MR. JUSTICE ANIL KSHETARPAL,HON'BLE MR. JUSTICE AMIT MAHAJAN2 pages
AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the petitioner, having sought and been relieved from service under the Voluntary Retirement Scheme (VRS) on January 26, 2022, was not eligible for notional promotion to the post of Principal CIT. The Court reasoned that VRS is distinct from superannuation, and an employee who opts for VRS cannot subsequently claim notional promotion. Furthermore, the Court noted that the order of promotion stipulated that promoted officers would be effective from the date of assuming charge. As the petitioner had already ceased service due to VRS, he could not have assumed charge of the higher post. Consequently, the Court found that the learned Tribunal had taken a plausible view in dismissing the petitioner's Original Application, and this view did not warrant interference. The petition was dismissed.

What were the facts?

The petitioner, Suresh Yadav, a member of the Indian Revenue Services (1994 Batch) and holding the post of Commissioner of Income Tax (CIT), Pune, sought and was granted Voluntary Retirement Scheme (VRS) effective January 26, 2022. He filed an Original Application (O.A.) before the Central Administrative Tribunal (CAT), Principal Bench, New Delhi, challenging an order dated June 30, 2023, by which his name was omitted from a list of promoted candidates to the post of Principal CIT. The petitioner contended he was eligible for notional promotion as his name was empanelled for vacancies in 2022 and cleared by the Appointments Committee of the Cabinet. The CAT dismissed his O.A. Aggrieved, he filed a writ petition before the Delhi High Court.

What were the issues?

1. Whether the petitioner, who voluntarily retired from service, is eligible for notional promotion to the post of Principal CIT, considering his name was empanelled and cleared by the Appointments Committee of the Cabinet for the year 2022 vacancies, and the Competent Authority omitted his name on the ground of his voluntary retirement. Assessee's Contention (Petitioner): The petitioner argued that despite his voluntary retirement, he was eligible for notional promotion to the post of Principal CIT because his name was empanelled in the vacancies for 2022 and cleared by the Appointments Committee of the Cabinet. He sought to claim this notional promotion. Revenue's Contention (Respondents): The respondents contended that once an employee seeks VRS, which is not akin to superannuation, they cannot subsequently claim notional promotion. They also pointed out that the order of promotion clearly stated that promoted officers would stand promoted from the date they assume charge, and since the petitioner had already sought VRS effective January 26, 2022, he could not have assumed charge and thus was not promoted.

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2419/2026 & CM APPL. 11814/2026 SURESH YADAV .....Petitioner Through: Mr. Ankur Chibber, Ms. Lolita D. Crasta & Mr. Parikshit Singh Bhati, Advs. versus CENTRAL BOARD OF DIRECT TAXES CBDT THROUGH ITS CHAIRMAN DEPARTMENT OF REVENUE & ANR. .....Respondents Through: Mr. Piyush Beriwal, Ms. Ruchita Srivastava, Ms. Neha Kamboj & Mr. Dev Aaseri Advs. for R-2. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MR. JUSTICE AMIT MAHAJAN O R D E R %

20.02.2026 CM APPL. 11815/2026 [exemption] 1. Allowed, subject to all just exceptions. 2. Application stands disposed of. W.P.(C) 2419/2026 & CM APPL. 11814/2026 3. The present petition has been filed assailing the order dated 29.10.2025, passed by the learned Central Administrative Tribunal, Principal Bench, New Delhi, (hereinafter ‘Tribunal’) in O.A. No. 4028/2025. 4. Briefly stated, the Petitioner served as a member of the Indian Revenue Services (1994 Batch) and sought Voluntary Retirement which was accepted on 26.01.2022, while holding the post of Commissioner of Income Tax (CIT), Pune. 5. The Petitioner filed the above O.A., claiming that though he was eligible for Notional Promotion to the post of Principal CIT as his This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/02/2026 at 15:43:57

name was empanelled in the vacancies for the year 2022 and also cleared by the Appointments Committee of the Cabinet, however, the Competent Authority vide order dated 30.06.2023 has omitted Petitioner’s name from list of promoted candidates on the ground that the Petitioner was relieved from service on Voluntary Retirement on 26.01.2022. 6. Admittedly, the Petitioner sought Voluntary Retirement and was relieved from services on 26.01.2022. Once the employee has sought VRS, which is not akin to superannuation after completion of service, he cannot now turn around to seek Notional Promotion. Additionally, the order dated 30.06.2023, clearly records that the promoted officers will stand promoted from the date they assume charge and since, the Petitioner had already sought VRS with effect from 26.01.2022, the Petitioner could not have assumed charge and was thus not promoted to the post of Principal CIT. 7. Consequently, it emerges that a plausible view has been taken by the learned Tribunal, which does not warrant any interference by this Court. 8. Accordingly, the present petition is dismissed, along with pending application(s), if any. ANIL KSHETARPAL, J AMIT MAHAJAN, J FEBRUARY 20, 2026/“SK” This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 25/02/2026 at 15:43:57

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