The Assessing Officer  disallowed the Commission and passed an ex parte order. CIT(A) allowed the claim of assessee. Tribunal reversed the order of the CIT(A). High Court set aside the order of the Tribunal to the Assessing Officer.  Revenue initiated the  disciplinary proceedings against the CIT(A). CAT dismissed thee petition.  On writ by the Revenue the Court held that   since gravity of charge against respondent was diluted when Tribunal remanded matter back to Assessing Officer, delay in initiation of disciplinary proceedings against respondent, six months prior to retirement of respondent, was fatal. Therefore, the writ petition of Revenue is dismissed.