2014 (4) TMI 1181 - Tri - Indian Laws

Seniority 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.

Summary

Issues:
Contempt of court for non-compliance with tribunal order.

Analysis:
The Contempt Petition was filed alleging willful disobedience of the Tribunal's order dated 19-9-2013 in OA/145/2013. The order directed the finalization of a new seniority list within a month, constituting a committee to address objections, and ensuring compliance with the Supreme Court's decision. The respondents were given liberty to approach the Tribunal for grievances. The counsel emphasized the importance of adhering to the Supreme Court's decision without alterations.

The respondents, through the Chairperson of the C.B.D.T, denied willful disobedience, explaining the process of maintaining seniority lists for promotions. An all India seniority list of ITOs was prepared based on regional lists, with a review process in place. The counsel highlighted the complexity of the task due to the involvement of all regions and the need for meticulousness to prevent errors. The counsel assured the Tribunal of the sincere efforts being made to comply with the Supreme Court's order, acknowledging the challenge posed by the scale of the exercise.

Considering the explanations provided, the Tribunal was not convinced of willful disobedience by the respondents. The Contempt Petition was dismissed, and the notices were discharged. The Tribunal acknowledged the complexity of the task and the efforts being made to ensure compliance with the directives, particularly emphasizing the importance of adhering to the Supreme Court's decision without deviation.