Seniority of Direct Recruits Versus Promotees in Income Tax Department

Last Updated on December 30, 2018 by Legalseva.net

The post pertains to issue of Fixation of inter se seniority between Direct Recruits (DR) and Promotee (PR) Inspectors of Income tax in various charges of the Income tax Department.

It is hereby clarified that while the inter-se seniority of direct recruits and promotees is to be fixed on the basis of the rotation of quota of vacancies, the year of availability, both in the case of direct recruits as well as the promotees, for the purpose of rotation and fixation of seniority, shall be the actual year of appointment after declaration of results/selection and completion of pre-appointment formalities as prescribed. It is further clarified that when appointments against unfilled vacancies are made in subsequent year or years, either by direct recruitment or promotion, the persons so appointed shall not get seniority of any earlier year (viz. year of vacancy/panel or year in which recruitment process is initiated) but should get the seniority of the year in which they are appointed on substantive basis. The year of availability will be the vacancy year in which a candidate of the particular batch of selected direct recruits or an officer of the particular batch of promotees joins the post/service.

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  1. The relative seniority of direct recruits and of promotees shall be determined according to the rotation of vacancies between direct recruits and promotees, which shall be based on the quota of vacancies reserved for direct recruitment and promotion respectively in the Recruitment Rules.
  2. If adequate number of direct recruits does not become available in any particular year, rotation of quotas for the purpose of determining seniority would take place only to the extent of available direct recruits and the promotees.

That seniority of DRs would be reckoned with reference to date of initiation of recruitment process in their case as laid down in Sanjeev Mahajan’s case (pertaining to CCIT, Delhi Charge).

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For determining seniority, date of joining is not a relevant factor.  

Appeal was filled against decision of Punjab and Haryana high court.

So Supreme Court had to again cast the seniority list of Punjab Superior Judicial Officers. As Punjab and Haryana High Court have appealed to it for determining the matter. Controversy was to fix recruits in Punjab Superior Judicial Services.

As promotion to be done according to following three rules.

  1. 50% promotion quota for merit cum seniority basis.
  2. 25% direct recruits
  3. 25% promotion quota on clearing competitive examination.

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Seniority list was then prepared and was challenged.

High Court held that promotion is in excess of quota and thus seniority will be given on the date of post available in quota.

This decision was challenged.

In Srikant Roy and others versus State Of Jharkhand and others (2017) 1 SCC 45

And

In All India Judges Association and other versus Union Of India and others.

The principle applied is that quota is related to cadre and not vacancies.

 

In Union Of India and others versus N.R Parmar and others(2012) 13 SCC 340

The principle applied is date of joining is not a relevant factor for giving seniority to direct recruits as delay take place in appointment process and if delay does not take place then seniority to be seen from date of recruitment.

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Officers should be recruited according to their quota .

They should get seniority by seeing their quota and roster.

 

Case Law – Union Of India and Ors  Versus  N.R. Parmar &Ors On 27 November,2012.

Summary of the case.

  1. Controversy in the case was that there was dispute  between income tax inspectors regarding seniority.
  2. Central Administrative Tribunal held “ Seniority is to be determined by date of actual appointment”.
  3. This order of Central Administrative Tribunal was upheld by High Court of Gujarat.
  4. Union Of India have brought this matter before Supreme Court.

Direct recruits have also challenged this order of Gujarat High Court.

  1. Before the Central Administrative Tribunal , Jodhpur A case was listed where direct recruit income tax inspector inspectors which were appointed later were placed higher in seniority list of promote Income Tax Inspector because they occupied vacancies of earlier years .

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Central Administrative Tribunal Jodhpur allowed claim of promote Income tax Inspectors.This order was challenged before Rajasthan High Court. Learned Counsel agreed that this legal issue involved in all matters are same.

 

  1. Vacancies to be filled by promotion were referred to Department Promotion Committee. Vacancies to be filled by Direct recruitment were referred to Staff Selection Commission.
  2. To do appointments Supreme Court issued applications for direct recruitment. After written examination , interview and medical fitness examination a person is appointed as Income Tax Inspector.
  3. Thus promote income tax Inspectors were promoted to next higher post  and direct recruits who considered themselves senior challenged it.
  4. To this Respondent stated that application is made on ad hoc basis as seniority list is not made yet.
  5. It was stated that seniority over juniors in case they are suitable for promotion.
  6. Again some direct recruits approached Central Administrative Tribunal that seniority list does not included quota and rota principle.

 

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Central Administrative Tribunal quashed the seniority list.

If adequate number of direct recruits are not available then seniority would take place only for available direct recruits and promotees.

Recruitment rule says that 50% vacancies are to be filed by promotion rest 50% by direct recruitment.

  1. Then A new seniority list was prepared after adjudication including quota and rota principle.
  2. General principles for determining seniority is laid down in office memorandum. Relative seniority of direct recruits and promotes shall be determined by rotation of vacancies between them.
  3. Examination were done by Department of Personnel and training establishments then it was referred to Ministry of finance and department of revenue.
  4. Examination of submission of direct recruits were done.
  5. It was decided after all examinations and views that direct recruit income tax Inspectors should be assigned seniority with reference to date of their appointment and if delay occurred in appointment then date of joining is not relevant factor to determine seniority.

 

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The petitions by Direct Recruits and Government of India were allowed and claim of promotees that Direct Recruits be assigned seniority with reference to actual appointment was declined.

The judgment was based on “rotation of quotas” principle would be fully applicable to direct recruits wherein they have to be interspaced with promotees of the same recruitment year.

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