Sanjib Kumar Mishra vs CENTRAL BOARD OF DIRECT TAXES on 4 November 2026

O R D E R

SUDHI RANJAN MISHRA, MEMBER (J) :

The applicant has filed this OA seeking to quash the order dated 12.07.2024 in which he was transferred from ITO, Bhawanipatna Ward, Bhawanipatna to ITO(VU)-1 (2)(2), Sambalpur and the order dated 01.08.2024 posting Resp. No.6 in his place from the ITO Ward, Sambalpur on various grounds.

2. Respondents filed their reply giving the clear picture relating to transfer and posting of the applicant and stated that the petitioner, Shri Sanjib Kumar Mishra joined in Income Tax, Odisha Region as Inspector of Income Tax. He was promoted to the grade of Income Tax Officer (ITO) in the year 2001 and has been working in different Income Tax Offices of Odisha region. In AGT 2023, he was transferred from Sambalpur station after continuously working for more than three (03) years and posted as ITO, Bhawanipatna Ward, stationed at Bhawanipatna and continuing there till dat. It is stated that the Pr. Chief Commissioner of Income Tax, Odisha Region (Respondent no.3) circulated transfer proforma vide letter dated, 5th January 2024

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inviting options from officers and officials before conducting AGT 2024. However, the petitioner has not submitted his transfer Proforma before the Transfer & Posting order issued on dated 12.07.2024, although it is mandatory for all officers/officials to submit such proforma along with his choice of stations in order of preference. On 22.03.2024, the petitioner submitted a request for exemption of his name from election duty in General Election, 2024 stating that he was undergoing medical treatment (Anemia of Chronic Disease) since 02.01.2024. He has also enclosed his medical records of undergoing treatment at SUM Hospital, Bhubaneswar. In view of this, he was exempted from the election duty. It is submitted that, in the medical report, his residential address was mentioned as 'S/o Soubhagya Mishra, At- Jagannath Colony, Budharaja, Dist-Sambalpur' which is close to the Sambalpur Income Tax Office. It is further submitted that, one letter was received on 08.04.2024 from the office of the Pr. Commissioner of Income Tax, Sambalpur, the respondent no. 4 being the supervising authority of Bhawanipatna Ward wherein it was stated that:

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(i) The petitioner was unable to attend the office work due to his medical condition and he was on leave w.e.f 01.01.2024.

(ii) As Shri Mishra was on leave for a long period, the Olo ITO, Bhawanipatna Ward was running by giving additional charge to out stationed officer

(iii) Shri Mishra needed prolonged medical treatment and he was expected to remain on leave for further longer period

(iv) It was requested to post a suitable officer as replacement at Bhawanipatna Ward for smooth functioning of office work.

3. It is submitted by the respondents that, after prolonged leave, the petitioner joined his duty on 27.05.2024 which means he had not performed his official duty for five (05) months. In absence of the regular incumbent, the charge of ITO, Bhawanipatna Ward, an important single station Income Tax Office, had been given to an outstation officer as additional charge. Considering the fact that the incumbent (with additional charge) could not be regularly available in the station, it was very difficult to look after the day to day work of Bhawanipatna office. Further, in absence of regular Income-tax Officer, the statutory functions were hampered. It is submitted that, the officer has a habit of neglecting his official duties and he does not even bother

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to file his APAR/IPR, which are mandatory for every officers. It is submitted that, a Major Penalty was imposed on the petitioner by the CIT(Audit), Bhubaneswar vide order dated 27.06.2013 in terms of clause(v) of Rule 11 of CCS(CCA) Rules, 1965 (Annexure-R/1). Therefore, it is inferred that he has no devotion to duty at all. It is further submitted that, the transfer Policy of Income Tax Odisha Region in respect of Gr. B officers were circulated vide Office Memorandum, dated 01.02.2019 (Annexure-R/2). In this context, para-C-7 of the Transfer Policy is reproduced below: "7.TRANSFER ON ADMINISTRATIVE GROUNDS: An officer may be transferred to any place or to any post in the cadre controlling region at any time of administrative grounds."

Further, para-H of the Transfer Policy is also reproduced below:

"H. POWER TO RELAX:

The Pr.CCIT, Bhubaneswar shall be the final authority to interpret these guidelines. The Pr.CCIT, Bhubaneswar shall be competent authority to relax any of the guidelines herein above in appropriate cases having regard-to-the- administrative exigencies,"

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Accordingly, a local placement committee under the chairmanship of the Pr.CCIT, Odisha was constituted and the proposal for transfer & posting was placed before the committee following the T&P guidelines, dated 01.02.2019 as well as the representation made by the officers concerned. It is further submitted that, after the approval of the competent authority, transfer & posting order no.30/2024-25 was issued on 12.07.2024, vide F.No. Pr.CCIT/Estt./11-14/2024-25/8455-520. The petitioner was ordered to be transferred from Bhawanipatna Ward, Bhawanipatna to Sambalpur due to administrative exigencies following para-7 of transfer guidelines 2019 and posted as Income Tax Officer(VU)-1(2)(2), Sambalpur. While passing the transfer order, both the health condition of the petitioner as well as smooth functioning of the Bhawanipatna Income Tax Office were given equal consideration by the Respondent No. 3. Therefore, the transfer guidelines dated, 01.02.2019- circulated by this office has not been violated for which the order of Hon'ble Courts as mentioned by the petitioner is not applicable in this case.

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4. It is further contended by the respondents that, the Annual General Transfer and posting order in the post of Income Tax Officer-2024 was issued on 12.07.2024. Thereafter, representations were filed in response to transfer order and the same were disposed on 01.08.2024. But, the petitioner did not file any representation till the disposal of representation. Suddenly, after disposal of representation, the petitioner submitted a representation through mail of the Dy. Commissioner of Income Tax (Hqrs.), Bhubaneswar at 11 PM on 01.08.2024 requesting for retention at Bhawanipatna Ward, Bhawanipatna. Thereafter, without waiting for disposal of the representation, the petitioner filed OA No.480/2024 on September 2024 before the Hon'ble CAT, Cuttack Bench, Cuttack. Therefore, the Petitioner has not exhausted his existing channel of representation in the Department and has moved directly before the Hon'ble CAT, Cuttack Bench, Cuttack for which the O.A may not be accepted as alternative remedy has not been exhausted by the Applicant. It is further submitted that the transfer being an incident of service, the applicant has no right to

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challenge the same when the order of transfer is made in administrative exigency. The applicant has also filed reply to the same. Hence, respondents prayed for dismissal of the O.A.

5. Heard. Perused the records.

6. Judicial interference in the order of transfer is limited to the barest extent to the case where the order of transfer is vitiated by malice or done on allegation without opportunity or of that matter in violation of any statutory and mandatory rules or done by an authority, who is not competent to do so. In the instant case, on a cumulative assessment of the pleadings and the materials placed therein, we do not find that the order of transfer is in any manner suffers from the point of view noted above. Therefore, in ordinary parlance, we would have dismissed this OA without being any merit but, considering the very fact that the applicant is left over only 280 days [less than 10 months], the respondent No. 3 is directed to exercise his good gesture to consider allowing the applicant to continue at his present place of posting, i.e. ITO, Bhawanipatna Ward, Bhawanipatna.

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7. In the result, this OA stands allowed to the extent stated above by leaving the parties to bear their own costs. Pending, MA, if any, also stands disposed of.

(Pramod Kumar Das)

(Sudhi Ranjan Mishra) Member (Admn.)

Member (Judl.)

KB/PS

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