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Judgment
ORDER
Per: Ms. Ranjana Shahi, Member (J)
Learned counsel for the applicant has relied upon the order dated 28.01.2026 passed by this Bench of the Tribunal in OA No.102/2022 (Vinod Kumar Sharma Vs. Revenue CBDT) and the learned counsel for the respondents has accepted that the controversy involved in the present OA is similar to that considered in the aforesaid OA.
It is further submitted that, in the said OA No.102/2022, this Bench of the Tribunal had considered the same controversy in the light of the order dated 06.09.2010 passed by the Hon'ble High Court of Madras in the case of M. Subramaniam and others Vs. Union of India and others in Writ Petition No.13225/2010. Learned counsel for the applicant, therefore, submits that the order passed in OA No.102/2022 is squarely applicable to the facts and circumstances of the present case and the present O.A. may also be disposed of in terms of the said order.
Learned counsel for the applicant has also placed before us a copy of the order dated 08.11.2024 passed by this Bench of the Tribunal in OA No.675/2024 in the case of Shekhar Sharma and others Vs. Revenue, CBDT, which is reproduced hereinbelow:-
"In light of the above, we direct the respondents to consider and decide the representation of the applicants in light of the order dated 06.09.2010 passed by the Hon'ble High Court of Madras in the case of M Subramaniam Vs Union of India & Ors. within a period of two months from the date of receipt of a certified copy of this order. Accordingly, the O.A. is disposed off with directions as above. Central Administrative TribunalNo costs."
Learned counsel for the applicant has also placed before us the order dated 10.10.2017 passed by the Hon'ble Supreme Court of India in the case of Union of India and others Vs. M. Subramaniam in Civil Appeal No.8883/2011, wherein the Union of India had challenged the aforesaid order dated 06.09.2010 passed by the Hon'ble High Court of Madras in the case of M. Subramaniam (supra).
Learned counsel for the applicant submits that, in view of the aforesaid orders and, in particular, the order dated 28.01.2026 passed by this Bench of the Tribunal in OA No.102/2022, the present OA is squarely covered by the said order and may also be disposed of with the same directions.
However, the recent order of the Hon’ble Supreme Court in the case of Union of India & Ors. Vs. Sebastian Anthony, in SLP (C) DY No.41327/2026 vide order dated 07.08.2026, staying the judgment dated 22.09.2025 passed by the Hon’ble High Court of Kerala in OP (CAT) No.92/2025, has been placed before us, whereby the Hon’ble High Court of Kerala had granted relief in a similar controversy.
In the light of above, the present Original Application is disposed off with a direction that the applicant shall be entitled to the same relief as will be granted by the Hon’ble Supreme Court in the above-cited case.
Accordingly, the present O.A. is disposed of with directions as above. No costs.
Pending MAs, if any, stand closed.