SRI.S.V.SRINIVASA RAGHAVAN vs. SRI.T.MUDALAGIRIYAPPA

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WP/31977/2014HC KarnatakaKAHC01024058201405 March 2015Bench: P.B.BAJANTHRI,K.L.MANJUNATH29 pages
AI SummaryRemanded

What did the High Court hold?

The High Court found that the CAT erred in again remanding the matter to the CCIT without proper application of mind. The court observed that the CAT had failed to consider the previous High Court directions to decide the case on merits.

What were the facts?

The Central Administrative Tribunal (CAT) remanded a promotion matter for the second time to the Chief Commissioner of Income Tax (CCIT), stating the CCIT's order was not speaking. This followed a previous High Court order that had also remanded the matter to the CAT for fresh consideration on merits.

What were the issues?

Whether the CAT's order remanding the matter to the CCIT for the second time, on the grounds that the CCIT's order was not a speaking order, was just and proper, especially after a previous High Court remand.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 5TH DAY OF MARCH, 2015

PRESENT THE HON’BLE MR.JUSTICE K.L. MANJUNATH AND THE HON’BLE MR.JUSTICE P.B. BAJANTHRI WRIT PETITION NOS.31977-32000/2014 (S-CAT)

C/W.

WRIT PETITION NOS.45089, 45092, 45094, 45483, 45485, 47338-47340/2014 (S-CAT) IN W.P. Nos.31977-32000/2014:

BETWEEN:

1.

SRI.S.V.SRINIVASA RAGHAVAN S/O.S.VENKATACHARI, AGED 56 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3(1), UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE-560 027.

2.

SRI P.S. SRIDHAR S/O.LATE SRI P.S.SAMBAMOORTHY, AGED 51 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3, PARK VIEW BUILDING, NO.284/1, 4TH MAIN, P.J.EXTENSION, DAVANAGERE-577 002.

3.

MR.H.ZIKRIA BAIG, S/O.HUSSAINI BAIG, AGED 45 YEARS, WORKING AS INCOME TAX OFFICER (TDS), C.R.BUILDING, DEVARAJ URS LAYOUT, DAVANAGERE-577 004.

4.

SRI VILAS PATIL, S/O.HANUMANTHA RAO, AGED 54 YEARS, WORKING AS INCOME TAX OFFICER (TDS), SURESH COMPLEX, SANJAY GANDHI NAGAR, BELLARY-583 104.

5.

MR.S.A IMMANUEL, S/O.S.A. RAO, AGED 53 YEARS, WORKING AS INCOME TAX OFFICER, WARD-1, AAYAKAR BHAVAN, STAFF ROAD, FORT, BELLARY-583 102.

6.

SRI RAGHU K. HEBBAR, S/O.KANTAPPA HEBBAR, AGED 52 YEARS, WORKING AS INCOME TAX OFFICER (TECH), O/O COMMISSIONER OF INCOME TAX, C.R.BUILDING, P.B.ROAD, NAVANAGAR, HUBLI-580 025.

7.

SRI PRASHANT L.KUNDAPUR, S/O.LAXMINARAYAN, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WARD-3(1), C.R.BUILDING, P.B.ROAD, NAVANAGAR, HUBLI-580 025.

8.

SRI M.S.RAMASESH, S/O.M.N.S.RAO, AGED 48 YEARS, WORKING AS RECOVERY OFFICER, RANGE-11, 5TH FLOOR, R.P.BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001.

9.

SMT. SUDHA RAMAKRISHNAN, W/O.R.L.RAMAKRISHNAN, AGED 45 YEARS, WORKING AS INCOME TAX OFFICER, INTERNATIONAL TAXATION, WARD -II(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001.

10.

MT B.K.SHAILAJA, W/O.M.G.VIJAYENDRA, AGED 56 YEARS, WORKING AS TAX RECOVERY OFFICER, INTERNATIONAL TAXATION, RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001.

11.

SRI H.R.NAGESH S/O.H.B.RANGANATHA, AGED 47 YEARS, WORKING AS INCOME TAX OFFICER, WARD -6(4), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001.

12.

SRI MALI D.SHIVAPPA, S/O.DHONDAPPA MALI, AGED 51 YEARS,

4 WORKING AS INCOME TAX OFFICER, WARD -6(1), RASHTROTHANA BHAVAN, NRUPATHUNGA ROAD, BANGALORE-560 001.

13.

SMT K.J.SATYAVATHI, W/O.M.GURUBASAVARAJ, AGED 48 YEARS, WORKING AS TAX RECOVERY OFFICER, RANGE-5, UNITY BUILDING ANNEXE, MISSION ROAD, BANGALORE-560 027.

14.

SMT.M.V.GOWTHAMI, D/O.M.V.RAMANA, AGED 48 YEARS, RESIDING AT C/O.DR.RAJ KUMAR, NO.268, N.P.STREET, CONTONMENT, NEAR COMMERCIAL STREET, BANGALORE-560 001.

15.

SRI M.BAGYARAJ, S/O.LATE C.MUTHUSWAMY, AGED 45 YERS, WORKING AS TAX RECOVERY OFFICE (LTU), JSS TOWERS, 100 FT. RING ROAD, BSK III STAGE, BANGALORE-560 085.

16.

SRI M.G.MAHENDAR SINGH, S/O.LATE M.H.GOVIND SINGH, AGED 49 YEARS, WORKING AS COMMISSIONER OF INCOME TAX (ITAT)-II, SANTOSH COMPLEX, K.G.ROAD, BANGALORE-560 009.

17.

SMT. SANDHYA ANIL, W/O.ANIL P.K. AGED 45 YEARS, WORKING AS INCOME TAX OFFICER, WARD-14(4), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032.

18.

SMT. M.LATHA, W/O.K.MURALEEDHARAN, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WARD-13(4), HMT BHAVAN, BELLARY ROAD, BANGALORE-560 032.

19.

SRI P. KRISHNAMOORTHY, S/O.LATE RAGHAVENDRA RAO.P., AGED 52 YEARS, WORKING AS INCOME TAX OFFICER, WAR-1(2), C.R.BUILDING, ATTAVARA, MANGALORE-575 001.

20.

SRI Y. RAMESH, S/O.Y.SATHYANARAYANA, AGED 48 YEARS, WORKING AS INCOME TAX OFFICER, WAR-1(3), C.R.BUILDING, ATTAVARA, MANGALORE-575 001.

21.

SRI DHEERENDRA M, S/O.M.R.RAMACHAR, AGED 49 YEARS, WORKING AS INCOME TAX OFFICER (OSD), O/O ADDITIONAL DIRECTOR OF INCOME TAX (INV), UNIT-II, C.R.BUILDING ANNEX, QUEENS ROAD, BANGALORE-560 001.

22.

SMT. HEMA V.RAJASHEKHAR, D/O.LATE T.S.SRINIVASA MURTHY, AGED 50 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O ADDITIONAL DIRECTOR OF INCOME TAX, RANGE-6, NO.14/3, RASHTROTHANAN PARISHATH BUILDING, NRUPATHUNGA ROAD, BANGALORE-560 001.

23.

SRI V. MANJUNATH, S/O.SRI VENKASHSTRY, AGED 56 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-1, NO.55/1, SHILPASHREE BUILDING, OPP. STERLING THEATER, VISHWESHWARA NAGAR, MYSORE-570008.

24.

SRI H.S.SHIVARAMU, S/O.H.K.SUBBANNA, AGED 53 YEARS WORKING AS INCOME TAX OFFICER (OSD), O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-2, NO.55/1, SHILPASHREE BUILDING, OPP.STERLING THEATER, VISHWESHWARA NAGAR, MYSORE-570 008.

… PETITIONERS

(BY SRI. ARAVIND V. CHAVAN, ADV.,)

AND:

1.

SRI.T.MUDALAGIRIYAPPA S/O.SRI THIMMAPPA, AGED 50 YEARS, WORKING AS INCOME TAX OFFICER,

WARD-I, P.B.ROAD,

HAVERI-581 110.

2.

SRI K.N.RAVISH, S/O.SHRI K NARAYANA NAIK, AGED 46 YEARS, WORKING AS INCOME TAX OFFICER, WARD-1, RADHIKA PLAZA, COURT ROAD, PUTTUR (D.K.DIST)-574 201.

3.

SRI PRAKASH H.ALALAGERI, SRI HANUMANTHAPPA A.A., AGED 48 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, PARK VIEW BUIILDING, NO.284/1, 4TH MAIN, P.G.EXTENSION, DAVANAGERE-577 002.

4.

SRI Y.M.NAVALGUND, S/O.SRI MAHADEVAPPA, AGED 47 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, RANGE-1, FEROZ KHIMJIBHAI COMMERCIAL COMPLEX, OPP.CIVIL HOSPITAL, DR. AMBEDKAR ROAD, BELGAUM-590 001.

8 5. SRI PARAMESHWARA M. S/O.SRI BATYA NAIK M., AGED 41 YEARS, PRESENTLY WORKING AS INCOME TAX INSPECTOR, SANTERI KURUPA BUILDING, KAIGA ROAD, KARWAR-581306.

6.

SMT. NALINI A, W/O.SRI PRABHAKARAN, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O CHIEF COMMISSIONER OF INCOME TAX, BANGALORE-II, C.R.BUILDING, QUEENS ROAD, BANGALORE-560 001.

7.

SRI RAVI KUMAR, S/O.LATE SRI DASAPPA, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O JOINT COMMISSIONER OF INCOME TAX, RANGE-14, HMT BHAVAN, GANGANAGAR, BELLARY ROAD, BANGALORE-560 032.

8.

SRI N.LOKESHA, S/O.LATE SRI M.NARAYANA, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, AAYAKAR BHAVAN , BELUR ROAD,. HASSAN-573 201.

9 9. SRI NITYANANDAN R S/O SRI M. RAMALINGAM, AGED MAJOR, PRESENTLY WORKING AS INCOME TAX INSPECTOR, O/O COMMISSIONER OF INCOME TAX (ITAT), SANTOSH COMPLEX, K.G.ROAD, BANGALORE-560 001.

10.

UNION OF INDIA REP. BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI-110 001.

11.

THE CHAIRMAN, CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI-110 001.

12.

THE CHIEF COMMISSIONER OF INCOME TAX BANGALORE-I, CENTRAL REVENUE BUILDING, QUEENS ROAD, BANGALORE-560 001. … RESPONDENTS

(BY SRI. P.A. KULKARNI, ADV., FOR C/R1, R2-R9; SRI. M. VASUDEVA RAO, CGSC FOR R10-R12)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER DT.18.6.2014, PASSED IN OA.NOs.854-863/13 BY THE CENTRAL ADMINISTRATIVE TRIBUNAL, BANGALORE BENCH, PRODUCED AS ANN-G AND ETC.

IN W.P. No.45089/2014:

BETWEEN:

1.

UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 1

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 1

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE - 1, CENTRAL REVENUE BUILDINGS, QUEEN"S ROAD, BANGALORE - 1

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI - 1 & ORS … PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

M. SHANTHA KUMAR S/O LATE MANICKAM WORKING AS INCOME TAX OFFICER INTELLIGENCE, HUBLI,

11 RESIDENT OF NO.118, ITC COLONY, JEEVANAHALLI, BANGALORE-5 … RESPONDENT

(BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NO.868/2013 VIDE ANNEX-E AND ETC.

IN W.P. No.45092/2014:

BETWEEN:

1.

UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 1

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 1

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN’S ROAD, BANGALORE - 1

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL,

12 PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS … PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

1.

PRAKASH HANUMANTHAPPA ALALAGERI S/O HANUMANTHAPPA ADIVEPPA ALALAGERI, AGED ABOUT 49 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE ADDITIONAL COMMISSIONER OF INCOME TAX, REGION-9, DAVANAGERE, RESIDING AT NO.3223, 1ST STAGE, SHIVAKUMARA SWAMI LAYOUT, DAVANAGERE

2.

MUDALAGIRIYAPPA T . ITO

3.

RAVISH KN, ITO

4.

PUSHPARAJ KV ITO

5.

GEETHA KUMARI, ITO

6.

ZIKRIA BAIG M, ITO

7.

PADMANABHA K, ITO

8.

KRISHNAMURTHY S. ITO

9.

UNNIKRISHNAN VP, ITO

13 10. STEPHEN PHILIP BORGES, ITO

11.

SHAILAJA BK, ITO

12.

LATHA M, ITO

13.

VISHWANATH S UPPIN, ITO

14.

NAGESH HR, ITO

15.

GEETHAKUMAR C V, ITO

16.

RAMASESH MA, ITO

17.

MAHENDAR SINGH, MG, ITO

R2 TO R17 ARE PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA

… RESPONDENTS (BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NO.1081/2013 PRODUCED AT ANNEX-E AND ETC.

IN W.P. No.45094/2014:

BETWEEN:

1.

THE UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING,

14 PARLIAMENT STREET, NEW DELHI - 01

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 01

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE 01, C.R. BUILDING, QUEEN’S ROAD, BANGALORE 01

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 … PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

PURUSHOTHAMA. T S/O THAMMAIAH AGED ABOUT 46 YEARS WORKING AS INSPECTOR OF INCOME TAX O/O THE ADDL DIRECTOR OF INCOME TAX INVESTIGATION UNIT 1 C R BUILDINGS ANNEX BANGALORE-560001 … RESPONDENT

(BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NO.867/2013 VIDE ANNEX-E AND ETC.

IN W.P. No.45483/2014:

BETWEEN:

1.

UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 01

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 01

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN’S ROAD, BANGALORE 01

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS … PETITIONERS

(BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

SHRI PAULAIAH C N S/O NARASIAH, AGED ABOUT43 YEARS, WORKING AS INSPECTOR OF INCOME TAX, WARD II, HOSPET, RESIDENT OF INCOME TAX QUARTER, DAM ROAD, HOSPET – 583 201. … RESPONDENT

(BY SRI. BASAVARAJ VEERABHADRA, ADV., FOR C/R)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NO.869/2013 VIDE ANNEX-E AND ETC.

IN W.P. No.45485/2014:

BETWEEN:

1.

UNION OF INDIA REPRESENTED BY ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI - 01

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 01

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE 01,

17 CENTRAL REVENUE BUILDINGS, QUEEN’S ROAD, BANGALORE 01

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS … PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

1.

SHRI Y.M. NAVALGUND S/O MAHADEVAPPA, AGED ABOUT 48 YEARS, WORKING AS INSPECTOR OF INCOME TAX, REGION.I, BELGAUM, RESIDING AT NO.34, 3RD MAIN, BADE BADE BUILDINGS, BEHIND HUMAN TEMPLE, HUMAN NAGAR, BELGAUM 1

2.

MUDALAGIRIYAPPA T., ITO

3.

RAVISH KN, ITO

4.

PUSHPARAJ KV ITO

5.

GEETHA KUMARI, ITO

6.

ZIKRIA BAIG, M, ITO

7.

PADMANABHA K, ITO

8.

KRISHNAMURTHY S, ITO

9.

UNNIKRISHNAN VP, ITO

10.

STEPHEN PHILIP BORGES, ITO

11.

SHAILAJA BK, ITO

12.

LATHA M, ITO

13.

VISHWANATH S. UPPIN, ITO

14.

NAGESH HR, ITO

15.

GEETHAKUMAR C V, ITO

16.

RAMASESH MA, ITO

17.

MAHENDAR SINGH MG, ITO

R2 TO R17 ARE PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA … RESPONDENTS (BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.,)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NO.1080/2013 VIDE ANNEX-E AND ETC.

IN W.P. Nos.47338-47340/2014:

BETWEEN:

1.

THE UNION OF INDIA REPRESENTED BY

19 ITS FINANCE SECRETARY, IN-CHARGE OF CENTRAL BOARD OF DIRECT TAXES, JEEVANDEEP BUILDING, PARLIAMENT STREET, NEW DELHI

2.

THE CHAIRMAN CENTRAL BOARD OF DIRECT TAXES, NORTH BLOCK, NEW DELHI - 01

3.

THE CHIEF COMMISSIONER

OF INCOME TAX BANGALORE 01, CENTRAL REVENUE BUILDINGS, QUEEN"S ROAD, BANGALORE 01

4.

THE SECRETARY DEPARTMENT OF PERSONNEL & TRAINING, MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSION, NORTH BLOCK, NEW DELHI 1 & ORS … PETITIONERS (BY SRI. M. VASUDEVA RAO, ADV.,)

AND:

1.

PURUSHOTHAMA T S/O THAMMAIAH, AGED ABOUT 46 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE ADDL.DIRECTOR OF INCOME TAX INVESTIGATION UNIT 1, C.R.BUILDINGS ANNEX BANGALORE – 560 001.

20 2. M.SHANTHAKUMAR S/O LATE MANICKAM AGED ABOUT 46 YEARS, WORKING AS INSPECTOR OF INCOME TAX, O/O THE JOINT COMMISSIONER OF INCOME TAX REGION 14, HMT BHAWAN, BELLARY ROAD, BANGALORE – 560 032.

3.

PAULAIAH C.N.

S/O NARASIAH, AGED ABOUT 43 YEARS, WORKING AS INSPECTOR OF INCOME TAX, WARD II, HOSPET RESIDENT OF INCOME TAX QUARTER DAM ROAD, HOSPET – 583 201

4.

PRASHANTH L KUNDAPUR, ITO [OSD] O/O CCIT, HUBLI

5.

KRISHNAMOORTHY P, ITO [OSD] O/O ADDL. CIT, UDUPI

6.

SRIDHAR PS ITO [OSD] O/O ADDL. CIT, R.8, BANGALORE

7.

MALI D SHIVAPPA ITO [OSD] O/O ADDL. CIT, R.18, BANGALORE

8.

RAMESH Y ITO [OSD] IAP 13, MANGALORE

9.

MANGALA GOWRI S., ITO [OSD] ADDL. CIT, TUMKUR

21 10. SRINIVASA RAGHAVAN SV ITO [OSD] ADDL. CIT, R4, BANGALORE

11.

GOWTHAMI MV ITO [OSD] R-16, BANGALORE

12.

VILAS PATIL ITO [OSD] O/O JCIT, R-1, HUBLI

13.

SUNIVA JEEVAN SAYANAK ITO [OSD] CENTRAL CIRCLE, BELGAUM

14.

SANKARAN R ITO [OSD] O/O. JCIT, R9, BANGALORE

15.

SOUDAGAR A.K. ITO [OSD] O/O. JCIT, R9, BANGALORE

16.

SHIVARAMU HS ITO [OSD] O/O. JCIT, R2, MYSORE

17.

LAXMI D. SHENVI PIULGAONKAR ITO [OSD] O/O. JCIT, MARGAO

18.

MANJUNATH V ITO [OSD] O/O. JCIT, R1, MYSORE

19.

RAGHU K. HEBBAR ITO [OSD] O/O. JCIT, R2, HUBLI

20.

LOKESH ITO [OSD] O/O. JCIT, BELLARY

21.

BHOOMA K ITO [OSD] O/O. CIT [AUDIT], BANGALORE

22 22. DHEERENDRA M ITO [OSD] O/O. ADDL. DIT [INV], U-II BANGALORE

23.

KATHYAYINI ITO [OSD] O/O. ADDL. CIT, UDUPI

24.

HEMA V. RAJASHEKAR ITO [OSD] O/O. ADDL. CIT, R6, BANGALORE

25.

SATHYAVATHI K J ITO [OSD] O/O. ADDL. CIT, R6, BANGALORE

26.

SUDHA RAMAKRISHNAN ITO [OSD] O/O. CCIT, BNG-II, BANGALORE

27.

SANDHYA ANIL ITO [OSD] O/O. JCIT, R5, BANGALORE

28.

BHAGYARAJ M ITO [OSD] O/O. ADDL. CIT, R7, BANGALORE

29.

IMMANUEL SA ITO [OSD] O/O. ADDL. CIT, R17, BANGALORE

30.

ZIKRIA BAIG M, ITO

31.

PADMANABHA K, ITO

32.

KRISHNAMURTHY S, ITO

33.

UNNIKRISHNAN VP, ITO

34.

STEPHEN PHILIP BORGES, ITO

35.

SHAILAJA BK, ITO

36.

LATHA M, ITO

23 37. VISHWANATH S UPPIN, ITO

38.

NAGESH HR, ITO

39.

GEETHAKUMAR CV, ITO

40.

RAMASESH MS, ITO

41.

MAHENDER SINGH M.G, ITO & ORS.

R1 TO R40 ARE NOW PROMOTED AS ITO AND POSTED AT VARIOUS PLACES ALL OVER KARNATAKA … RESPONDENTS

(BY SRI. M.V. SESHACHALA, SR. COUNSEL FOR SRI. ARAVIND V. CHAVAN, ADV.,)

THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE INTERIM ORDER DTD.18.6.2014 PASSED BY THE TRIBUNAL IN O.A.NOs.1082-84/2013 VIDE ANNEX-E AND ETC.

THESE WRIT PETITIONS COMING ON FOR HEARING ON IA, THIS DAY, K.L. MANJUNATH, J., MADE THE FOLLOWING:

ORDER

Sri. Aravind V. Chavan, learned Counsel undertakes to file power for the unserved respondents in all the petitions. By consent of all parties, these petitions are heard and disposed of as under.

2.

In all these matters, order passed by the Central Administrative Tribunal, Bengaluru Bench, dated 18.6.2014 passed in Original Application Nos.854-863/2013 and other connected applications is called in question, wherein the Central Administrative Tribunal, for short ‘Tribunal’, has remanded the matter for the second time to reconsider the matter afresh by the Chief Commissioner of Income Tax, Bengaluru, for short ‘CCIT’.

3.

The facts leading to these writ petitions are as hereunder:

25 The CCIT passed an order on 28.8.2013 to consider promotion to Income Tax Officers. Aggrieved by the same, petitioners herein had approached the Tribunal. The Tribunal by its order dated 29.11.2013 allowed the original applications of the petitioners herein, remanded the matter to CCIT on the ground that the order passed by the CCIT dated 28.8.2013 was not a speaking order. Aggrieved by the same, writ petitions were filed before this Court in Writ Petition Nos.57119/2013 and other connected matters. This Hon’ble Court, after examining the order of the Tribunal as well as the order passed by the CCIT, in paragraph-11 of the aforesaid order held that the order passed by the CCIT cannot be held to be a non speaking order and CCIT has considered grievance of all the parties. Having held so, the division Bench of this Court remanded the matter to the Tribunal for fresh consideration in order to find out whether the order

26 passed by CCIT was illegal or incorrect and to decide the case of all the parties on merits. After remand, again the matter has been reconsidered by the Tribunal. After narrating the entire facts and background of the case, in paragraph-34 considered the case of all the parties and remanded the matter to CCIT on the ground that the order of the CCIT was not a speaking order. Aggrieved by the same, the present writ petitions are filed.

4.

Having heard learned Counsel for the parties, the question that arises for our consideration in these petitions is whether the order of the Tribunal in remanding the matter to the CCIT on the premise that the order passed by the CCIT was not a speaking order and has not considered the contentions of all the parties was just and proper?

5.

In appreciating the same, we would like to quote paragraph-34 of the order.

27 ‘We have carefully gone through the written submission of the respective parties including the impleaded respondents. We are of the considered view the impugned order is not a reasoned and considered order and the CCIT has not properly considered the various objections raised by the objectors as on 26.8.2013 and further he has gone beyond the direction of this Tribunal. CCIT is the only competent authority to implement the orders of this Tribunal in toto and properly consider the objections of the applicants. Accordingly the impugned order is liable to be quashed and is quashed. CCIT is directed to consider all the representations/objections and the contention taken by the respective objectors and pass considered and reasoned order and communicate the decision taken to the applicant and private respondents. Till a decision is taken as observed above, the CCIT is directed to continue status of the applicants as Income Tax Officers.’

6.

By reading paragraph-34 of the order, we are of the view that an error is committed by the Tribunal in holding that

28 the CCIT has not considered all the contentions of the parties. In paragraph-34, the Tribunal, without application of mind has only stated the order has not been properly passed by the CCIT, which according to us, is an error committed by the Tribunal. While remanding the matter on an earlier occasion, this Court has issued a specific direction, the manner in which the Tribunal has to pass the order. When such direction was issued by this court directing the Tribunal to consider the order of the CCIT on merits, without application of mind, again the matter has been remanded.

7.

In the circumstances, order passed by the Tribunal is required to be set aside and the matter has to be reconsidered afresh by the Tribunal on merits and in accordance with law.

8.

Accordingly, these petitions are allowed and remanded to the Tribunal. Contentions of all the parties are

29 kept open. The Tribunal is directed to dispose of the matter within three months from today.

Sd/-

JUDGE

Sd/-

JUDGE.

AN/-

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