2019 (12) TMI 1079 - HC - Income Tax

Applications for selection to the post of Member, Income Tax Appellate Tribunal ( ITAT ) - Applications not considered as valid since all their APARs were not received before the stipulated date i.e. 30.08.2018 - HELD THAT - No infirmity in the decision of the Committee since for any selection process a cut-off date must be fixed, failing which there would be no finality to the recruitment process; and subsequent documents would be furnished by various candidates from time-to-time, especially in view of the fact that in this case, the Committee found 287 incomplete applications. Mr. Datar submits that since the department has been unable to give any reason for not sending the complete application of respondent no.1; and since furnishing of the APAR for the year 2016 2017 was only in the control of the department, respondent no.1 should not be made to suffer. In the circumstances however, he says that respondent no.1 would make a representation to the Committee to enable it to examine the grievance of respondent No.1 since otherwise a competent departmental candidate would lose-out in the recruitment process. Accordingly, we dispose of the writ petition with the observation that if a representation is made within 3 days, the Committee would examine the same.

Summary

Issues:
1. Validity of order passed by Central Administrative Tribunal allowing O.A. for selection to the post of Member, ITAT.
2. Consideration of applications for selection to the post of Member, ITAT without all APARs received before the stipulated date.
3. Authority of the Selection Committee to extend the cut-off date for receipt of applications.
4. Allegations of mala fide action by the department against a respondent for incomplete submission of documents.

Analysis:

Issue 1:
The petition challenged the order of the Central Administrative Tribunal allowing the case of the appellants to be considered for appointment to the post of Member, ITAT without considering the delay in receiving APARs. The High Court issued a notice questioning the direction issued by the Tribunal as it appeared to go against the Circular's fixed cut-off date for application submission.

Issue 2:
The petitioners argued that the Selection Committee had the authority to set its own procedure for selection as per Rule 4-A of the ITAT Members (Recruitment and Conditions of Service) Rules 1963. The Committee had decided that only applications received on or before the due date would be considered, emphasizing the importance of complete applications through proper channels.

Issue 3:
The petitioners contended that the cut-off date set by the Committee could not be extended by external parties, such as the Department of Revenue forwarding ACR/APARs after the deadline. The Committee's decision to not accept incomplete applications beyond the cut-off date was upheld, emphasizing the need for finality in the recruitment process.

Issue 4:
The respondents argued mala fide action by the department against one respondent, alleging selective forwarding of applications with incomplete documents. The Court found no infirmity in the Committee's decision, emphasizing the importance of a fixed cut-off date for recruitment processes. The respondent was allowed to make a representation to the Committee within three days for further examination of the grievance.

In conclusion, the High Court disposed of the writ petition with the observation that the Committee would examine any representation made within three days. The application was disposed of accordingly, emphasizing the importance of adherence to the cut-off date for applications and the need for complete submissions through proper channels in the recruitment process.