A.jothi v. The Joint Commissioner Of Income Tax, Range-I, Madurai Central Revenue Building

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 21.06.2016 CORAM: THE HONOURABLE MR.JUSTICE K.K.SASIDHARAN W.P.(MD)No.13640 of 2011 A.Jothi : PetitionerVs. 1.The Joint Commissioner of Income Tax, Range-I, Madurai Central Revenue Building, No.2, Rathinasamy Nadar Road, Madurai-625 002. 2.The Chief Commissioner of Income Tax, Cadre Controlling Authority (CCA), No.122, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034. 3.The Chairman, Central Board of Direct Taxes, North Block, New Delhi.: Respondents Prayer: Writ Petition is filed under Article 226 of theConstitution of India praying for the issue of a Writ ofCertiorarified Mandamus, to call for the records pertaining to theimpugned order of the second respondent in his Memorandum Letterdated 18.10.2011 and quash the same and direct the respondents togive appointment to the petitioner's son A.Prabhu on compassionategrounds. For Respondents: Mr.M.Saravanan, For Mr.R.Krishnamurthy ******* ORDER****** This Writ Petition is directed against the Memorandum dated 18October, 2011, whereby and whereunder, the Deputy Commissioner ofIncome Tax, Chennai, informed the petitioner that her request forhttps://hcservices.ecourts.gov.in/hcservices/compassionate appointment to her son could not be acceded to, onaccount of the non-fulfillment of essential conditions. 2. The husband of the petitioner, by name Thiru.J.Anthony, wasan employee of Income Tax Department. Since he developedpsychiatric problem, he could not continue as an employee. Theemployee, therefore, took, retirement on medical ground. Sincethere was a scheme to provide employment under compassionatecategory, the petitioner submitted an application for givingemployment to her son. The application was rejected by way of anon-speaking order. Feeling aggrieved, the petitioner has come upwith this Writ Petition. 3. The first respondent filed a counter-affidavit, wherein itwas admitted that the husband of the petitioner filed anapplication for retirement on health ground and familycircumstances. According to the first respondent, the retirementwas nothing but voluntary retirement and as such, the legalrepresentatives are not entitled for compassionate appointment. 4. I have heard the learned counsel for the petitioner and thelearned counsel for the respondents. 5. The petitioner submitted an application for compassionateappointment. The application was rejected by way of a very brieforder. While rejecting the application, the authority has notindicated any reason much less justifiable reason. It is notsufficient to mention that the case of the petitioner would notcome under the scheme. The department should point out the actualreasons for rejecting the application. In fact, an attempt wasmade by the respondents to improve the case by giving certainparticulars in the counter statement. However, the impugned orderdoes not contain any such reasons. The first respondent hasclearly admitted in his counter-affidavit that the retirement wason medical ground. This aspect was not considered while rejectingthe application. I am, therefore, of the view that the issuerequires fresh consideration by the second respondent. 6. In the result, the impugned memorandum dated 18 October,2011, is set aside. The second respondent is directed to considerthe application submitted by the petitioner for compassionateappointment to her son on merits and in accordance with therelevant Scheme. While considering the application, necessarily,the second respondent should also consider the admission given inthe counter-affidavit filed by the first respondent to the effectthat the retirement was on medical ground. Such exercise shall becompleted, within a period of eight weeks from the date of receiptof a copy of this order. 7. The Writ Petition is allowed as indicated above. No costs. Sd/Assistant Registrar(T&P) /True copy/ Sub Assistant Registrar 6. In the result, the impugned memorandum dated 18 October,2011, is set aside. The second respondent is directed to considerthe application submitted by the petitioner for compassionateappointment to her son on merits and in accordance with therelevant Scheme. While considering the application, necessarily,the second respondent should also consider the admission given inthe counter-affidavit filed by the first respondent to the effectthat the retirement was on medical ground. Such exercise shall becompleted, within a period of eight weeks from the date of receiptof a copy of this order. 7. The Writ Petition is allowed as indicated above. No costs. Sd/Assistant Registrar(T&P) /True copy/ Sub Assistant Registrar To1.The Joint Commissioner of Income Tax, Range-I, Madurai Central Revenue Building, No.2, Rathinasamy Nadar Road, Madurai-625 002.2.The Chief Commissioner of Income Tax, Cadre Controlling Authority (CCA), No.122, Mahatma Gandhi Road, Nungambakkam, Chennai-600 034.3.The Chairman, Central Board of Direct Taxes, North Block, New Delhi. +1cc to M/s.M.R.Sreenivasan, Advocate in SR.No.32263+1cc to M/s.R.Krishnamoorthy, Advocate in SR.No.31926 SDR/SK-SKN/29.06.2016/3P/6C Order made inW.P.(MD)No.13640 of 2011Dated: 21.06.2016