UNION OF INDIA Vs. S. RAJGURU

JUDGEMENT

(1.) CAV No.672/2014

(2.) THE present petition impugns the order dated 01.02.2013 passed by the Central Administrative Tribunal, Principal Bench, New Delhi, in O.A. No.2815/2012, setting aside the Charge Memorandum dated 26.04.2012. The said order is hereinafter referred to as the 'impugned order'.

(3.) THE respondent was working as a Commissioner of Income Tax (Appeals) (in short 'CIT(Appeals)') at Cochin from November 2005 to February 2007. The Central Board of Direct Taxes (in short 'CBDT') received a Secret Note from Sh. B. Ravi Balan, the reporting officer of the respondent from June to October, 2005, stating that the respondent in his capacity as CIT (Appeals), had allowed certain appeals without properly appreciating the facts or going through the records. Shri Balan had noted that this "gives birth to strong suspicion with regard to his integrity, however there is no specific evidence in this regard". Shri Balan retired in October 2005 and the ACR of the respondent was written in November 2005. It was asserted that the same was not reviewed. Further, in the latter part of the said year (November 2005 to March 2006) the reporting officer, as well as the reviewing officer, did not record any adverse comment in the respondent's ACR.