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2017 (4) TMI 1245 - HC - Indian LawsAll India inter-se seniority list of Income Tax Officers - non-compliance of conclusions and directions issued in the case of Union of India Vs. N.R.Parmar (2012 (12) TMI 872 - SUPREME COURT) - Held that:- Undisputed fact remains that though 4 years and 4 moths have passed, yet no final, common all India level seniority list of ITOs is prepared. The excuse on the part of the Department about administrative constraints which have come in their way and seeking opinion of the Department of Legal Affairs about the situation which had arisen after decision in the case of Rajiv Mohan [2010 (1) TMI 1242 - CENTRAL ADMINISTRATIVE TRIBUNAL, ALLAHABAD] being contrary to the judgment in the case of Union of India Vs. N.R.Parmar (supra) and clarification sought in this regard by the Principal CCIT, UP (West), according to us prima facie would not only be misconceived but meritless inasmuch as, the decision rendered in the case of Rajiv Mohan was qua grievance raised by an individual, which had no apparent conflict with the law laid down by Their Lordships in the case of Union of India Vs. N.R.Parmar (supra). Baring vague assertions about delay based on above case in the application for vacating interim relief, no other ground appears. The Department has tried to take shelter under duties to be performed for collection of taxes, a sovereign function, to which we are not unmindful. However, at various stages and forums, grievance of the eligible officers like the petitioner remains unanswered and statements were made before this Court to complete the exercise as early as possible. Even the last affidavit which was filed on 27.01.2017 before this Court in contempt proceedings also, reveals expected time to be taken of not more than 2 months for preparing draft of All India inter-se seniority list of Income Tax Officers by interpolating all the seniority list of ITOs and then to be published on the website of the Department. Such ad hocism on the part of the Income Tax Department in the appointment of important post of ACIT de hors the directions issued in the case of Union of India Vs. N.R.Parmar (supra) and cannot be permitted even on the ground of administrative exigencies unless final seniority list of ITOs based on all India seniority is completed within time bound schedule. Even today, while passing this order, we have asked learned Counsel for the Department to seek instructions and state whether within specific time limit, it is possible for the concerned authority to prepare finally all India list of ITOs. However, she is unable to make any such statement.
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