2017 (2) TMI 1228

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.....BHARAT BHUSHAN, ADMINISTRATIVE MEMBER For the Appellant : Advocate Shri M.S.Trivedi ORDER PER: HON'BLE SHRI M.NAGARAJAN, JUDICIAL MEMBER The grievance of the applicant in this O.A. against the respondents is as to the action on the part of the respondents in initiating the process for promotion to the post of Assistant Commissioner of Income Tax (ACIT) on the basis of the seniority list bearing No.23012/4/2012-Ad.VI dated 01.09.2015 vide Annexure A/1. The applicant claims that the action on the part of the respondents for granting promotion to the cadre of ACIT on the basis of All India level seniority list pertaining to the cadre of Income Tax Officers (ITO) is illegal and contrary to the judgment of the Hon'ble Supreme Co....

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....dre of ITO with effect from 12.01.2004. However, till date respondent No.2 did not take any steps to interpolate the name of the applicant in the All India Level seniority list of ITOs. The applicant submits that by the communication No.23012/4/2012-Ad.VI dated 01.09.2015 vide Annexure A/1, the All India seniority list of ITOs as on 01.01.2012 was circulated, but, without giving effect to the order of the Hon'ble Supreme Court in the case of N.R.Parmar. 5. The applicant pointed out that promotion to the cadre of ACIT was effected in respect of the vacancies for the year 2012-13, 2013-14, 2014-15 and 2015-16 on the basis of the said All India seniority list dated 01.09.2015 vide Annexure A/1. Now the respondents are proposing to convene D....

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....for the applicant. Perused the pleadings and the documents annexed thereto. 7. Shri M.S.Trivedi argued that the proposed action on the part of the respondents to convene DPC for effecting promotion to the cadre of ACIT on the alleged adhoc basis on the basis of the ranking of the officials in All India seniority list dated 01.01.2012 is not only contrary to the decision of the Hon'ble Supreme Court in N.R.Parmar (supra), but also to the directions of this Tribunal dated 19.09.2013 in O.A.No.145/2013. He argued that if the respondents were permitted to proceed with the proposed action of convening DPC, the same would result in giving effect to a seniority list which is not on the basis of the principle laid down by the Hon'ble Supreme Cou....

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....the letter dated 01.09.2015 vide Annexure A/1, there is likelihood of some of the ITOs who were given deemed date of eligibility based on the decision of N.R.Parmar (supra) may be out of the zone of consideration for promotion to the cadre of ACIT, but the fact remains that All India level seniority list is yet to be finalised and published. 9. Shri M.S.Trivedi also pointed out that in spite of the directions of this Tribunal to publish the All India level seniority list of ITOs in terms of the principles of Hon'ble Supreme Court in N.R.Parmar (supra) and a categorical statement made by the respondents before the Hon'ble High Court of Gujarat, so far the respondents did not come up with the final seniority list. However, in the paper boo....