- (1.) The applicants, 25 in number, who are working as Inspectors in Income Tax Department, have challenged the Office Memorandum dated 25.05.2014 rejecting their representation against the draft seniority list allegedly wrongly fixing their seniority issued on 21.05.2014 and the final seniority list dated 25.05.2014 issued by respondent No. 3. The prayer made in the OA reads as follows: "(i) quash and set aside the impugned office memorandum dated 25.05.2014 (Annexure A -1) by which, the representations of the applicants have been rejected; (ii) further, quash and set aside the final seniority list dated 25.05.2014 (Annexure A -2) to the extent, the private respondents have been placed over and above the applicants; (iii) declare the action of official respondents in considering and promoting the private respondents to the post of Income Tax Officer ignoring the preferential claim of the applicants is illegal and arbitrary; (iv) direct the official respondents to redraw the seniority list of the cadre of Inspectors and place the present applicants over and above the private respondents and thereupon, consider the case of the applicants and others for promotion to the post of Income Tax Officer, Group B Gazetted and in case, the applicants are found fit, they may be awarded all consequential benefits; (v) May also pass any further order(s), direction(s) as be deemed just and proper to meet the ends of justice." V.N. Gaur, Member (A)
(2.) The applicants who are direct recruit Inspectors recruited through Combined Graduate Level Examination, initially joined in different Regions/Charges under Chief Commissioners of Income Tax, and later applied for Inter Charge Transfer (ICT) to Delhi in terms of the conditions stipulated in the circular dated 14.05.1990. After the acceptance of the request for ICT they joined the office of respondent No. 3. Subsequent to their joining at Delhi Charge, some Direct Recruit (DR) Inspectors of the batch of that year also joined Delhi Charge. However, in the draft seniority list, which is issued by the respondents region -wise, these DRs were shown senior to the applicants who came to the Delhi Charge on ICT. The contention of the applicants is that the seniority of the applicants as shown in the impugned seniority list dated 25.05.2014 is in contravention of the clarification given by the respondent No. 2 vide memo dated 16.04.2013 as well as the condition given in the undertaking signed by the applicants at the time of joining Delhi Charge on transfer.
(3.) The learned counsel for the applicants submitted that the respondents have taken a plea that the impugned seniority list has been fixed in accordance with the Hon'ble Supreme Court judgment in Union of India vs. N.R. Parmar, SLP (Civil) No. 9181 -9185/05. According to the learned counsel the application of N.R. Parmar (supra) vis -a -vis the applicant was wrong as that judgment could be applied between the groups of appointees from two different modes of recruitment. In this connection, he relied on orders of this Tribunal in Ajay Gautam vs. Union of India, OA No. 2942/2012 decided on 10.01.2014 and Arun Kumar Srivastava vs. Union of India, OA No. 2456/2008 decided on 13.12.2013. In the present case the applicants as well as the respondents are DRs and the only difference is that the applicants have come to Delhi Charge on transfer from other Charges. In such a situation as has been held by the Hon'ble High Court of Allahabad in Rajeev Mohan vs. Union of India and others, Writ No. 56072/2010, the applicants have to be treated as DR in the particular year when he joins after transfer and shall be treated to be an addition to the DRs available in the particular year. Once that principle is applied, the applicants would be en bloc senior to the private respondents. He also referred to a clarification given by respondent No. 2 on 16.04.2013 which has amplified on the provision of clause 2(f) of CBDT instructions dated 14.05.1990 stating that the Inter Charge (IC) Transferee "shall be placed at the bottom of the list of concerned cadre in the new Charge and that their seniority shall count from the date they join the new Charge. This means that such transferees, on transfer to the new Charge, shall be placed at the bottom of the concerned cadre (ITI in this case) including the DRs as well as the promotee officers who are already in position on the date the transferee officer joins the new Charge.";