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Judgment
By Justice Rajiv Joshi, Member (Judicial) :
Heard Shri Suresh Kumar Maurya, learned counsel for the applicants and Shri Ram Chandra Sahu, learned counsel for the respondents.
The instant Original Application has been filed by the applicants under Section 19 of Administrative Tribunal, Act, 1985 for the following relief(s) :-
“(1)To issue a direction to the respondents, directing them to count the services of the applicants rendered in other Zone of Income Tax Department for the purpose of eligibility of Departmental Promotion.
(2 To issue a direction to the Respondents department to convene review DPC for promotion and consider the Applicants and promote them accordingly after counting the services of the applicants rendered in other Zone of Income Tax Department.
(3)To award costs of the O.A. to the applicants.”
The brief facts of the case as narrated in the OA are as under :-
The applicants were duly appointed as Tax Assistants in the Income Tax Department on different dates and at different regions. Applicant No. 1 was appointed on 24.12.2012 at Nagpur and is presently working as Office Superintendent, O/o PCIT, RU-1, Varanasi. Applicant No. 2 was appointed on 27.01.2014 at Chennai and is presently working as Office Superintendent, O/o Joint Director of Income Tax (Inv.), Varanasi. Applicant No. 3 was appointed on 26.12.2007 at Mumbai and is presently working as Tax Assistant, O/o Dy. CIT, Circle-1, Gorakhpur.
The applicants have maintained satisfactory service records and no disciplinary or departmental proceedings have been initiated against them. Applicant No. 1 was transferred from Nagpur Region to UP (East), Lucknow Region under the ICT Policy and joined at Ghazipur on 21.05.2017. After clearing the departmental examination, he was promoted as Senior Tax Assistant in 2021 and as Office Superintendent on 20.09.2024. However, his past service rendered in the previous region has not been counted for seniority and promotional purposes, resulting in loss of promotional benefits.
Applicant No. 2 was promoted as Senior Tax Assistant on 09.05.2017 after clearing the Departmental Ministerial Examination. Subsequently, he was transferred from Chennai Region to Lucknow Region on 07.09.2019 and, after reversion, joined the present region as Tax Assistant. His past service and seniority have not been counted for promotional purposes, causing him loss of promotional benefits.
Applicant No. 3 was promoted as Senior Tax Assistant on 15.07.2011 and as Income Tax Inspector on 19.06.2014. However, after his transfer from Mumbai Region to the present region on 13.11.2025, he was reverted and joined the present region as Tax Assistant. Consequently, his past service and seniority have not been considered for further promotional benefits.
Aggrieved by non-counting of their past service for the purpose of seniority and promotion, Applicant Nos. 1, 2 and 3 submitted representations dated 02.02.2026, 08.01.2026 and 18.02.2026, respectively, to Respondent No. 3, requesting that their previous service be counted and that DPC/Review DPC be conducted for extending consequential promotional benefits which is still pending.
The concerned respondent, namely, Pr. CCIT, UP (West), Kanpur Region, duly complied with the order dated 09.10.2025 passed by this Tribunal and, without challenging the same before the Hon’ble High Court, promoted the applicants in DPC-2026 vide order No. NG-72/2025-26 dated 30.12.2025.
The applicants’ cases are stated to be squarely covered by the judgment dated 09.10.2025 passed in O.A. No. 933 of 2025, Ankit Kumar & Ors. v. U.O.I. & Ors., wherein similarly situated applicants were granted relief. A similar issue was also considered by this Tribunal in O.A. No. 330/361 of 2021, Brijesh Kumar & Ors. v. U.O.I. & Ors., decided on 18.04.2024, relying upon the judgment of the Hon’ble Supreme Court in Pratibha Rani & Ors. v. Union of India & Ors. (supra). The said orders have also been implemented by the concerned authorities by granting promotion after counting the applicants’ previous service rendered in the erstwhile region.
The applicants further submit that the respondents’ failure to count their previous regular service has resulted in their being deprived of due promotion and has caused them monetary loss and hardship, particularly as similarly situated employees have already been promoted. The applicants therefore claim parity with the employees who have been granted relief pursuant to the aforesaid judgments/orders.
It is submitted that in view of the aforesaid facts and the judgments/orders passed in similar matters, including Pratibha Rani & Ors. v. Union of India & Ors. (supra), the applicants seek a direction to the respondents to convene a DPC/Review DPC and reconsider their cases for promotion by counting the regular service rendered by them in the erstwhile regions prior to their transfer to the present region and, if found otherwise eligible, grant them promotion with all consequential benefits.
4 The applicants have placed reliance upon the judgment of the Hon’ble Supreme Court in Pratibha Rani & Ors. vs. Union of India & Ors, wherein it was held that service rendered in the previous region prior to inter-region transfer is liable to be counted for eligibility for promotion. The applicants have further stated that similar matters have already been decided in favour of similarly situated employees by this Tribunal in Original Application No. 933 of 2025 (Ankit Kumar & Ors) and Original Application No. 361 of 2021 (Brijesh Kumar & Ors) and the concerned departments have already implemented those orders by granting promotions after counting previous service rendered in other regions. As per the applicants, their case stands on identical footing and they are also entitled to the same benefit.
The respondents have refuted the claim of the applicant by filing a detailed counter affidavit and have stated that if the length of the service of the transferee official in the old charge is counted for deciding his eligibility for promotion in the new charge, then, once he is promoted to the next higher grade, he will automatically get the benefit of seniority over all those seniors in the cadre who have not completed their residency period or have not qualified the requisite departmental exam. It is very ambiguous to compare the eligibility of the two sets of employees (the inter charge transferees and rest of the employees in the cadre) for the promotion vis-a-vis their length of service and also their chances/attempt of appearing in the departmental exam where an ICT employee is a benefitted person in terms of his length of service whereas the other officials/direct recruits obviously short of such privilege. In such situation, promoting the inter charge transferees to the next higher grade by allowing them the length of service in the old charge, not only allows them to surpass the seniority of the other officials/DRs in that cadre but also clearly violates the instructions dated 14.05.1990. It is submitted that the applicants cannot deny the fact that while seeking transfer to this charge, they had submitted an affidavit on oath in light of the CBDT's aforementioned circular dated 14.05.1990 stating that they shall not seek and shall forfeit the benefit of their past service for the purpose of seniority or promotion after their inter charge transfer to Lucknow region. It has been submitted that a writ petition No. 1901 of 2024 has been filed by Shri Santosh Singh Yadav before the Hon'ble High Court, Allahabad, Lucknow Bench against the common decision and order of the Hon'ble CAT, Lucknow Bench rendered in case of Belas Maurya (O.A. No. 610 of 2019) along-with that of Khyati Chauhan & Ors (O.A. No. 535 of 2019) on the same issue. The Hon'ble High Court vide its order dated 12.03.2024 has put a stay on the proceedings as directed by the CAT in its Judgment passed in case of Khyati Chauhan &Ors. Accordingly the matter is still subjudice. Further, with regard to the case of the Hon’ble Supreme Court relied upon by the applicants in Pratibha Rani & Ors, it has been submitted that the court has held that the service rendered in the previous region, prior to transfer on compassionate grounds, will be counted towards service for eligibility for consideration of promotion. Six review petitions were filed before the Hon’ble Supreme Court for review of the judgment passed in Pratibha Rani and out of them, five review petitions have already been dismissed. However, one review petition is still pending before the Hon’ble Supreme Court. Further, with regard to the case of the Hon’ble Supreme Court relied upon by the applicants in Pratibha Rani & Ors, the court has held that the service rendered in the previous region, prior to transfer on compassionate grounds, will be counted towards service for eligibility for consideration of promotion. Six review petitions were filed before the Hon’ble Supreme Court for review of the judgment passed in Pratibha Rani and out of them, five review petitions have already been dismissed. However, one review petition is still pending before the Hon’ble Supreme Court.
The respondents have further stated that OA No. 535/2019 along with 18 other matter, were filed before the Lucknow Bench of this Tribunal, which were allowed in favour of the applicants vide order dated 18.09.2023. However, one of the case was challenged before the Hon’ble Allahabad High Court, Lucknow Bench, whereby vide order dated 12.03.2024, the direction of the said order was kept in abeyance and as such, final decision on implementation of the Hon’ble Supreme Court’s judgment in Pratibha Rani case is yet to be taken by the competent authority.
The applicants have filed rejoinder affidavit reiterating their averments.
Submissions of learned counsel for both the parties have been heard and records have been gone through.
It is noted from the records that the matter pertains to counting of past services rendered by the applicants in other Zone of Income Tax Department prior to transfer towards service for eligibility for consideration of promotion.
Further, the issue is now no more res integra as the similar issue fell for consideration before the Apex Court in case of Pratibha Rani & Ors. vs. Union of India & Ors. (supra), wherein the Apex Court has observed and held as under:- "
2.The appellants are working as Tax Assistants and on account of plea of compassionate grounds, they were transferred inter-region. The stand taken by the respondent Department is that as per the administrative instructions, the period spent in case of inter-region transfer in the previous region, could not be counted while posting such a person in a new region for eligibility for promotion.
3.The aforesaid issue is no more res integra in view of the judgment of this Court in the case of Union of India & Ors. vs. C.N. Ponnappan (1996) 1 SCC 524 where this very issue was examined in the factual context of the same department as under:
"The service rendered by an employee at the place from where he was transferred on compassionate grounds is regular service. It is no different from the service rendered at the place where he is transferred. Both the periods are taken into account for the purpose of leave and retiral benefits. The fact that as a result of transfer he is placed at the bottom of the seniority list at the place of transfer does not wipe out his service at the place from where he was transferred. The said service, being regular service in the grade, has to be taken into account as part of his experience for the purpose of eligibility for promotion and it cannot be ignored only on the ground that it was not rendered at the place where he has been transferred. In our opinion, the Tribunal has rightly held that the service held at the place from where the employee has been transferred has to be counted as experience for the purpose of eligibility for promotion at the place where he has been transferred."
4.We may also note that in the context of a different service, on the same principle and noticing C.N. Ponnappan's case (supra), in M.M. Thomas &Ors. vs. Union of India &Ors. (2017) 13 SCC 722, it was observed as under:
"Having heard the learned counsel appearing for the parties and upon perusal of the record, we are of the view that the words of the aforesaid Rule require five years' regular service "in the respective regions". Thus, these words must be understood to mean that the candidates should have served in the respective regions, that is, the regions where they were posted earlier and the region where they seek promotion all together for five years. Thus if a candidate has served in one region and then transferred to another, and seeks promotion in that region, the rule does not require that the candidate must have acquired experience of five years in the region where he seeks promotion, for being considered eligible. What is necessary is a total experience of five years. This must necessarily be so because the service to which the rival parties belong, is an All-India Service, in which the country is demarcated into several regions. In all-India Service, the officers are posted from one region to the other in a routine manner. The purpose of the rule is that such officers are not deprived of their experience in the feeder cadre merely because they have been transferred from one place to another."
Further, similar issue fell for consideration before this Tribunal in O.A. No.933/2025 and this Tribunal vide order dated 09.10.2025 decided the same in favour of those applicants after relying upon the judgment of Apex Court in case of Pratibha Rani & Ors. vs. Union of India & Ors. (supra). As per the applicants, the directions in the aforesaid OA have already been complied with.
In view of the above, we are of the considered view that the applicants are also entitled for the same benefits and as such, the period spent by the applicants in other regions prior to transfer on compassionate ground, have to be counted for the purposes of eligibility for consideration of promotion.
Accordingly, the competent Authority amongst the respondents is directed to convene DPC/Review DPC and to consider the case of the applicants afresh for promotion after counting their regular service in the grade in the erstwhile region where they were working before transfer for the purpose of eligibility of promotion. The said exercise shall be completed, within a period of three months from the date of receipt of a certified copy of this order.
13 In view of above, the Original Application stands allowed.
Interim Order, if any, stands discharged.
All MAs pending in this O.A. also stand disposed off.