Op (Cat)/274/2019 Of K.pushparajan v. The President, Income- Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE & THE HONOURABLE MRS. JUSTICE SHOBA ANNAMMA EAPENFRIDAY, THE 24 DAY OF NOVEMBER 2023 / 3RD AGRAHAYANA,1945 OP (CAT) NO. 274 OF 2019 AGAINST THE ORDER DATED 30.07.2019 IN O.A.NO.153/2017 OFCENTRAL ADMINISTRATIVE TRIBUNAL, ERNAKULAM BENCH --------- PETITIONER: K.PUSHPARAJAN, AGED 63 YEARS,S/O.(LATE) P.K. KUTTIKRISHNA MENON, (RETIED SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL (ITAT), ERNAKULAM, KOCHI 682 037), PERMANENT ADDRESS, “NANDANAM”, THUNJAN ROAD, ANNARA OPPOSITE :THUNJAN PARAMBU, TIRUR-676101, MALAPPURAM DISTRICT. BY ADVS. T.C.GOVINDA SWAMYKALA T.GOPIB.NAMADEVA PRABHU RESPONDENTS: 1THE PRESIDENT, INCOME- TAX APPELLATE TRIBUNAL,CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020.CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020. 2THE REGISTRAR, INCOME-TAX APPELLATE TRIBUNAL, CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020.CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, MAHARSHI KARVE MARG, MUMBAI-400020. CENTRAL GOVERNMENT OFFICES BUILDING, 4TH FLOOR, 3UNION OF INDIA, REPRESENTED BY THE SECRETARY TO THE GOVERNMENT OF INDIA, MINISTRY OF LAW AND JUSTICE, 'B WING', IV FLOOR, JANPATH BHAVAN, NEW DELHI-110 001.TO THE GOVERNMENT OF INDIA, MINISTRY OF LAW AND JUSTICE, 'B WING', IV FLOOR, JANPATH BHAVAN, NEW DELHI-110 001. 4THE SECRETARY TO THE GOVERNMENT OF INDIA,MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110 001.MINISTRY OF PERSONNEL, PUBLIC GRIEVANCES AND PENSIONS DEPARTMENT OF PERSONNEL AND TRAINING, NEW DELHI-110 001. 5THE DIVISIONAL IN CHARGE(PERSONNEL), UPTRON INDIA LTD., GOMTINAGAR, 10, ASHOK MARG, LUCKNOW-226 001.UPTRON INDIA LTD., GOMTINAGAR, 10, ASHOK MARG, LUCKNOW-226 001. 6THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, FIRST FLOOR, BLOCK C KENDRIYA SADAN, KAKKANAD, KOCHI-682 037.TRIBUNAL, FIRST FLOOR, BLOCK C KENDRIYA SADAN, KAKKANAD, KOCHI-682 037. BY SRI.S.MANU, DEPUTY SOLICITOR GENERAL OF INDIA THIS OP (CAT) HAVING BEEN FINALLY HEARD ON 24.11.2023, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT . A.Muhamed Mustaque, J This original petition is filed by an applicantbefore the Central Administrative Tribunal (forshort, the 'Tribunal'). The petitioner is nowsatisfied with Ext.P10 order issued by the Income TaxAppellate Tribunal. Therefore, untrammeled by theimpugned order of the Tribunal, the petitioner shallbe given the benefit of Ext.P10 order within sixweeks. The original petition is disposed of as above. Sd/- A.MUHAMED MUSTAQUEJUDGE ln Sd/- SHOBA ANNAMMA EAPENJUDGE OP(CAT) 274/2019 4 APPENDIX OF OP (CAT) NO.274/2019 PETITIONER'S EXHIBITS: EXHIBIT P1TRUE COPY OF AMENDED OA NO. 180/00153/2017 FILED BEFORE THE LEARNED TRIBUNAL BY THE PETITIONER.180/00153/2017 FILED BEFORE THE LEARNED TRIBUNAL BY THE PETITIONER. EXHIBIT P1 (A1)A TRUE COPY OF ORDER BEARING F.OA.NO. 291/00545/2016 DATED 24.10.2016 ISSUED BY THE 1ST RESPONDENT.291/00545/2016 DATED 24.10.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A2A TRUE COPY OF LETTER BEARING NO. UIL PER 277 DATED 25TH OCTOBER 2002 ISSUED BY THE 5TH RESPONDENT.PER 277 DATED 25TH OCTOBER 2002 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 A3A TRUE COPY OF COMMUNICATION BEARING NO.F. 301-AD (AT) 2003 DATED 27.01.2003, ISSUED BY THE REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT.F. 301-AD (AT) 2003 DATED 27.01.2003, ISSUED BY THE REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT. EXHIBIT P1 A4A TRUE COPY OF COMMUNICATION BEARING REF. NO. UIL.PER 2191 DATED 18 FEB 2003,ISSUED BY THE 5TH RESPONDENT.REF. NO. UIL.PER 2191 DATED 18 FEB 2003,ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 (A1)A TRUE COPY OF ORDER BEARING F.OA.NO. 291/00545/2016 DATED 24.10.2016 ISSUED BY THE 1ST RESPONDENT.291/00545/2016 DATED 24.10.2016 ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A2A TRUE COPY OF LETTER BEARING NO. UIL PER 277 DATED 25TH OCTOBER 2002 ISSUED BY THE 5TH RESPONDENT.PER 277 DATED 25TH OCTOBER 2002 ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 A3A TRUE COPY OF COMMUNICATION BEARING NO.F. 301-AD (AT) 2003 DATED 27.01.2003, ISSUED BY THE REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT.F. 301-AD (AT) 2003 DATED 27.01.2003, ISSUED BY THE REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT. EXHIBIT P1 A4A TRUE COPY OF COMMUNICATION BEARING REF. NO. UIL.PER 2191 DATED 18 FEB 2003,ISSUED BY THE 5TH RESPONDENT.REF. NO. UIL.PER 2191 DATED 18 FEB 2003,ISSUED BY THE 5TH RESPONDENT. EXHIBIT P1 A5A TRUE COPY OF NOTIFICATION, BEARING NO.F. 301-AD (AT) /2003 DATED 24.03.2003, ISSUED BY THE 1ST RESPONDENT.F. 301-AD (AT) /2003 DATED 24.03.2003, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A6 A TRUE COPY OF ORDER BEARING F. 301-AD (AT)/2005 DAED25 JULY 2005, ISSUED BY THE 1ST RESPONDENT.(AT)/2005 DAED25 JULY 2005, ISSUED BY THE 1ST RESPONDENT. EXHIBIT P1 A7A TRUE COPY OF MEMORANDUM BEARING F.301-AD(AT)/2005 DATED 21.09.2005, ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT.AD(AT)/2005 DATED 21.09.2005, ISSUED FROM THE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A8A TRUE COPY OF REPLY DATED 06.10.2005 ADDRESSED TO THE DEPUTY REGISTRAR IN THEOFFICE OF THE 2ND RESPONDENT.ADDRESSED TO THE DEPUTY REGISTRAR IN THEOFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A9A TRUE COPY OF ORDER BEARING NO. F. 301-AD(AT)/2007 DATED 24.02.2007 ISSUED FROMTHE OFFICE OF THE 2ND RESPONDENT.AD(AT)/2007 DATED 24.02.2007 ISSUED FROMTHE OFFICE OF THE 2ND RESPONDENT. EXHIBIT P1 A10A TRUE COPY OF COMMUNICATION ISSUED BY THE ASSISTANT REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT UNDER U.O. NO. F. 301-AD(AT) /2015 DATED 30.04.2015.THE ASSISTANT REGISTRAR IN THE OFFICE OFTHE 2ND RESPONDENT UNDER U.O. NO. F. 301-AD(AT) /2015 DATED 30.04.2015. EXHIBIT P1 A11A TRUE COPY OF MEMORANDUM BERING NO. F. 47-AD/AT/COCH/MP/2015 DATED 24 APRIL 2015 ISSUED FROM THE OFFICE OF THE 6TH RESPONDENT.47-AD/AT/COCH/MP/2015 DATED 24 APRIL 2015 ISSUED FROM THE OFFICE OF THE 6TH RESPONDENT. EXHIBIT P1 A 12A TRUE COPY OF LETTER DATED 11 MAY 2015 LESS ITS ENCLOSURES SPECIFIED THEREIN, ADDRESSED TO THE 6TH RESPONDENT.LESS ITS ENCLOSURES SPECIFIED THEREIN, ADDRESSED TO THE 6TH RESPONDENT. EXHIBIT P1 A13A TRUE COPY OF REPRESENTATION DATED 05.08.2016 ADDRESSED TO THE 1ST RESPONDENT.05.08.2016 ADDRESSED TO THE 1ST RESPONDENT. EXHIBIT P1 A14A TRUE COPY OF ORDER IN OA NO. 291/00545/2016 DATED 19.07.2016 RENDEREDBY THE HONBLE TRIBUNAL, JAIPUR BENCH.291/00545/2016 DATED 19.07.2016 RENDEREDBY THE HONBLE TRIBUNAL, JAIPUR BENCH. EXHIBIT P2A TRUE COPY OF INTERIM ORDER DATED 06.03.2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL.06.03.2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL. EXHIBIT P3TRUE COPY OF ORDER DATED 05TH JULY 2017 IN MA NO. 00369/2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL.IN MA NO. 00369/2017 IN OA NO. 180/00153/2017 RENDERED BY THE LEARNED TRIBUNAL. EXHIBIT P4TRUE COPY OF REPLY STATEMENT DATED 16 NOVEMBER 2017 FILED BEFORE THE LEARNED TRIBUNAL IN OA NO. 180/00153/2017 BY THERESPONDENTS.NOVEMBER 2017 FILED BEFORE THE LEARNED TRIBUNAL IN OA NO. 180/00153/2017 BY THERESPONDENTS. EXHIBIT P4 R1TRUE COPY OF OM NO. 2/29/91-ESTT (PAYII)DATED 05.01.1994.DATED 05.01.1994. EXHIBIT P5TRUE COPY OF JUDGMENT DATED 31 JANUARY 2018 IN OP CAT NO. 21/2018 RENDERED BY THIS HONBLE COURT.2018 IN OP CAT NO. 21/2018 RENDERED BY THIS HONBLE COURT. EXHIBIT P6TRUE COPY OF ORDER BEARING NO. PAO-LA/PRO.PEN./2016-17/3955-A-56A DATED 07.03.2018 A TRUE COPY OF WHICH ISSUED LA/PRO.PEN./2016-17/3955-A-56A DATED 07.03.2018 A TRUE COPY OF WHICH ISSUED EXHIBIT P4TRUE COPY OF REPLY STATEMENT DATED 16 NOVEMBER 2017 FILED BEFORE THE LEARNED TRIBUNAL IN OA NO. 180/00153/2017 BY THERESPONDENTS.NOVEMBER 2017 FILED BEFORE THE LEARNED TRIBUNAL IN OA NO. 180/00153/2017 BY THERESPONDENTS. EXHIBIT P4 R1TRUE COPY OF OM NO. 2/29/91-ESTT (PAYII)DATED 05.01.1994.DATED 05.01.1994. EXHIBIT P5TRUE COPY OF JUDGMENT DATED 31 JANUARY 2018 IN OP CAT NO. 21/2018 RENDERED BY THIS HONBLE COURT.2018 IN OP CAT NO. 21/2018 RENDERED BY THIS HONBLE COURT. EXHIBIT P6TRUE COPY OF ORDER BEARING NO. PAO-LA/PRO.PEN./2016-17/3955-A-56A DATED 07.03.2018 A TRUE COPY OF WHICH ISSUED LA/PRO.PEN./2016-17/3955-A-56A DATED 07.03.2018 A TRUE COPY OF WHICH ISSUED BY THE SR. ACCOUNTS OFFICE, PAY & ACCOUNTS OFFICE, DEPARTMENT, OF LEGAL AFFAIRS, MINISTRY OF LAW JUSTICE, CORPORATE AFFAIRS AND SUREME COURT OF INDIA, NEW DELHI.ACCOUNTS OFFICE, DEPARTMENT, OF LEGAL AFFAIRS, MINISTRY OF LAW JUSTICE, CORPORATE AFFAIRS AND SUREME COURT OF INDIA, NEW DELHI. EXHIBIT P7TRUE COPY OF LETER BEARING NO. F. 120(434) AD (AT) /2017 DATED 03RD JULY 2017 ISSUED BY THE ASSISTANT PUBLIC INFORMATION OFFICER AND ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL,MUMBAI.120(434) AD (AT) /2017 DATED 03RD JULY 2017 ISSUED BY THE ASSISTANT PUBLIC INFORMATION OFFICER AND ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL,MUMBAI. EXHIBIT P8TRUE COPY OF ORDER DATED 30TH JULY 2019 IN OA NO. 180/00153/2017 RENDERED BY THELEARNED TRIBUNAL.IN OA NO. 180/00153/2017 RENDERED BY THELEARNED TRIBUNAL. RESPONDENTS' EXHIBITS: EXHIBIT R6(A) TRUE COPY OF ORDER IN N.REMA DEVI VS DIRECTOR,DEPARTMET OF PENSION & PENSIONERS WELFARE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCE & PENSION AND OTHERS IN OA 310/01754/2016 FILED BEFORE HON'BLE CAT, CHENNAI DT.03/1/2020DIRECTOR,DEPARTMET OF PENSION & PENSIONERS WELFARE MINISTRY OF PERSONNEL, PUBLIC GRIEVANCE & PENSION AND OTHERS IN OA 310/01754/2016 FILED BEFORE HON'BLE CAT, CHENNAI DT.03/1/2020 PETITIONER'S EXHIBITS: EXHIBIT-P9 TRUE COPY OF THE JUDGEMENT IN WRIT PETITION NO.18908/2022 OF HON'BLE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR BY JUDGEMENT DATED 06.04.2023PETITION NO.18908/2022 OF HON'BLE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR BY JUDGEMENT DATED 06.04.2023 EXHIBIT-P10A TRUE COPY OF THE ORDER BEARING U.O.NO.F.301-AD(AT)/2023 DATED 31.10.2023, ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT.U.O.NO.F.301-AD(AT)/2023 DATED 31.10.2023, ISSUED FROM THE OFFICE OF THE SECOND RESPONDENT.