(1.) THE applicant joined the department of Income Tax as LDC in the year 1994. Gradually, he was promoted to the post of Office Superintendent and was working as such in July 2009. In his Annual Performance Appraisal Report (APAR) for the year 2009 -2010 while the Reporting Officer has graded him as 'Good' to 'Outstanding' in every respect, the following remarks were recorded by the Reviewing Officer: -
(2.) THE applicant's counsel argued that remarks recorded by the Reviewing Officer were not based on facts and, therefore, deserve to be expunged. He stated that it has been observed in these remarks that there was delay in submission of Dossiers and Audit reports. Learned counsel argued that the job of the applicant was to obtain reports from various Commissioners of Income Tax (CIT) under the jurisdiction of Chief Commissioner of Income Tax (CCIT) and submit the same. Since the reports from the CITs themselves were delayed, the applicant cannot be held responsible for the same. As far as the applicant was concerned, he submitted the reports to CCIT within a day or two of their receipt from CITs.
(3.) THE applicant's counsel also argued that the applicant has unblemished record and that all his APARs before and after this APAR were above the benchmark for promotion purposes.