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2014 (4) TMI 1181 - Tri - Indian LawsSeniority between Income Tax Inspectors of the Income Tax Department - wilful disobedience in matter - Held that:- Chairperson of the C.B.D.T has submitted an affidavit on behalf of the respondents in which she has categorically denied any willful disobeyed in this matter. She has stated that the seniority list of ITOs working under different charge is maintained by the respective charges (CCAs). However, for the purpose of consideration of ITOs for the promotion to the grade of ACITs, all India seniority list of ITO of different charges is prepared based on the seniority list furnished by different charges. All India seniority list of ITOs as on 31-12-2011 has been prepared after collecting region-wise seniority list from CCIT (CCAs) of 18 regions. This list was placed on the website of the department calling for remarks of persons concerned. The representation received will be examined and re-cast seniority list will be placed on website of the CBDT for informing of all concerned so that any further comments can be taken care of. Learned counsel for the respondents points out that this is huge exercise involving all regions in the country and presses that the list must perforce re-finalisation with due care in order to avoid any further error. She also submits that implementation of the order of the Hon’ble Apex Court in N.R.Parmar’s case [2012 (12) TMI 872 - SUPREME COURT] is extremely important and must handle with care. She submits that she has scale of exercise has been made it difficult for CBDT to stick to dead line given by this Tribunal. She assures so that the respondents are pursing this matter whimsy and undertake to inform the respondents of Bench of this Tribunal’s concern. Thus we are not convinced that the respondents have willfully disobeyed our order.
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