Writ petition dismissed as tribunal correctly quashed charge memo issued with inordinate ten-year delay against CIT(A)

Delhi HC dismissed writ petition challenging tribunal's decision to quash charge memo issued to CIT(A). The charge memo alleged mala fide decisions in appeals decided between 2003-2007 during respondent's tenure as Commissioner at Raipur. HC upheld tribunal's finding that charge memo was issued with inordinate delay of over ten years without justifiable explanation by petitioners. Court noted that CIT(A) exercises quasi-judicial powers and cannot be expected to retain records of all decided cases after such lengthy period, causing grave prejudice to respondent due to delayed proceedings.

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Issues:
The issues involved in this case are the validity of the charge memo issued to the respondent, the impact of delay in issuing the charge memo, and the application of the decision in S. Rajguru's case regarding disciplinary actions against officers exercising quasi-judicial powers.

Validity of Charge Memo:
The petitioners challenged the order quashing the charge memo issued to the respondent, alleging that the respondent wrongly decided appeals while serving as Commissioner of Income Tax (Appeals). The respondent, in turn, argued that the charge memo was belated and a counterblast to an earlier charge memo. The High Court noted the factual background of the respondent's career progression within the Department of Income Tax and the circumstances leading to the issuance of the charge memo.

Impact of Delay:
The High Court emphasized the inordinate delay of over ten years in issuing the charge memo to the respondent for decisions made between 2003 and 2007. The Court found that the delay was not adequately explained by the petitioners, causing potential prejudice to the respondent. Despite the petitioners' argument regarding the procedural requirements for issuing a charge memo to a Group 'A' officer, no justifiable reason for the delay was provided.

Application of S. Rajguru's Case:
The learned Tribunal relied on the decision in S. Rajguru's case to opine that unless mala fide is alleged against an officer exercising quasi-judicial powers, no action can be taken based on decisions made by the officer. The High Court, after considering the arguments presented by both parties, concluded that the delay in issuing the charge memo was not satisfactorily explained, and the petitioners failed to demonstrate any infirmity in the impugned order. Therefore, the writ petition was dismissed.

This summary outlines the key aspects of the judgment, including the challenges to the charge memo, the significance of the delay in issuing the memo, and the application of legal principles from S. Rajguru's case in the decision-making process.

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