All India Federation of Tax Practitioners (AIFTP) vs. UOI (Bombay High Court)

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
O.O.C.J.
WRIT PETITION NO. 2873 OF 2018
All India Federation of Tax Practitioners &
Anr. .. Petitioners
Versus
Union of India & Ors. .. Respondents
……………….
 Dr. K. Shivaram, Sr. Advocate a/w Mr. Sashank Dondu and Ms.
Neelam Jadhav for the Petitioners
 Mr. Anil C. Singh, ASG a/w Mr. Dharmesh Joshi & Mr. D.P. Singh
for the Respondents
……………….
CORAM : AKIL KURESHI &
S.J. KATHAWALLA, JJ.
DATE : AUGUST 27, 2019.
P.C.:

1. The petition is filed by All India Federation of Tax
Practitioners. Their grievance is that on account of the
Department not filling up various administrative posts in
different benches of the Income Tax Appellate Tribunal, the
work of such Tribunals has seriously hampered. The prayer
is, therefore, made for directing the respondents to recruit
requisite number of Deputy Registrars and Assistant
Registrars of the Income Tax Appellate Tribunal.

2. At our instance, the respondents had filed an affidavit
sworn in August 2019 in which it is pointed out that presently
there are 26 posts of Assistant Registrars in Income Tax
Appellate Tribunal. Mode of filling up these posts are 50% by
promotion and 50% by direct recruitment. It is stated that
against the promotion quota, 8 posts are filled up, however,
there are no further eligible candidates for promotion in the
feeder cadre. It is stated that 3 posts of direct recruitment
quota are filled up. The proposal is made for filling up
remaining posts of Assistant Registrars by direct
recruitment.

With respect to the posts of Deputy Registrars, it is
stated that there are 7 sanctioned posts for which 6 were
recommended for promotion, however, on account of
retirements and refusal to accept promotion, presently only
2 posts could be filled up. Here is also the proposal is
pending for filling up the posts in accordance with rules.

3. The petitioner’s grievance that the work of important
Tribunal like Income Tax Appellate Tribunal should not be
allowed to suffer on account of shortage of administrative
staff is perfectly legitimate, however, we do not find any
lethargy on the part of the Department in not filing up said
posts. Under these circumstances, we would expect the
Department to follow up the proposals to fill up the posts of
Assistant Registrars in such quota as well as for issuing
promotions for the posts of Deputy Registrars so that all
these pots to the extent possible can be filled up at the
earliest. With these observations and direction, Writ Petition
is disposed of.
[ S.J. KATHAWALLA, J. ] [ AKIL KURESHI, J ]