INCOME TAX ACT, 1961

Article 22 Rules 1963, Rule 4A

Writ - Selection to post of Member, ITAT - ITAT evolved its own procedure to consider complete applications received upto cut-off date, and department omitted to send applicant's ACR/APAR - CAT allowing OA

Applicant 'A' approached the CAT(Tribunal) since his application for selection to the post of Member, ITAT was not considered as valid as his APAR was not received before the stipulated date. Applicant contended that he had no control over his department and once the APAR had been recorded it was for the department to forward the same along with other documents to the Selection Committee. CAT allowed the OA. Department filed writ petition challenging CAT's order. Revenue contended that once the Committee had fixed the cut-off date for receipt of all applications, such date could not have been extended by anyone, except the Committee itself. Held: In the instant case, the Committee found 287 incomplete applications. Applicant submitted that since the department had been unable to give any reason for not sending the complete application and as furnishing of the APAR was only in the control of the department, he should not be made to suffer. Therefore, in such circumstances, assessee should be allowed to make a representation to the Committee to enable it to examine his grievance since otherwise a competent departmental candidate would lose-out in the recruitment process. Accordingly, instant writ petition was disposed of with the observation that if a representation was made within 3 days, the Committee would examine the same.

REFERRED :

FAVOUR : In applicant's favour.

A.Y. : 2006-07

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