Friday, October 31, 2008

Central JCA decides to intensify the agitational programme




Manishi Nath Bhawan, A-2/95, Rahjouri Garden,

 New Delhi-110 027 Tel: 2510 5324 Telefax: 2513 1593


Joint Convenors,

K.K.N.Kutty & Rajesh D Menon.


M-12/2008                                                                                                    Dated : 29th October, 2008



Please refer to the JCA circular dated 14.10.2008, giving details about vigorous implementation programme of action, which started with Mass Deputation to CCIT and including Stoppage of Statistical Reports & Survey and Demonstration before the Chairman & Members visiting at all places across the country. As on date, there is no communication from the Board, calling for a discussion. The meeting of Chairman with JCA scheduled to be held on 27/10/2008, at Mumbai, was abruptly cancelled.


Meanwhile, Order No. 141 promoting ITO as ACIT was issued on 27/10/2008. But, there was a rider (at para 8), which has the effect of nullifying the very promotion. By virtue of this clause, many CCIT (CCA) has taken a decision of not allowing the promoted officers to join as ACIT immediately in their respective regions, thereby causing financial loss to these officers due to denial of promotion increment. Instead, they are calling for vigilance clearance and intend to relieve them with a direction to join the new place. What is shocking is that in 4 promotion orders for the cadre of CIT, Addl. CIT, Jt. CIT & DCIT, issued in July & August 2008, there was no such clause. Further, our request for making the transfer effective from 01.04.2009 has been summarily rejected. On the transfer & posting, Board has been insensitive by not considering the accepted grounds of Child's education (10th & 12th Std.), Spouse in non-transferable Govt. job, which are very religiously followed in case of Addl. CIT & CIT's postings. More than 50 Officers have been posted beyond their Zones and without considering their choices, even when there was sufficient vacancy in the neighboring states/regions. A detailed memorandum dated 27/10/2008, on this issue has been submitted to the Board, copy of which is enclosed for ready reference.


In the light of the above, it appears that we are in for a protracted & prolonged struggle. Central JCA has decided to intensify the agitation, as under:

On 31/10/2008 - Lunch Hour Demonstration followed by Telegram to Chairman & a copy to CCIT (content for the said Telegram will be sent by E-mail tomorrow)

Suggestions for intensifying the agitations such as Stoppage of Search Action u/s. 132, etc. may be informed before 02/11/2008, when Central JCA will be meeting to finalise future course of action.


With fraternal greetings,




Yours comradely,

Sd/-                         Sd/-        

( K.K.N.Kutty  &  Rajesh. D. Menon )

Joint Convenors.

Encl.  Memorandum to CBDT dated 27/10/2008



Copy of Central JCA's letter addressed to the Chairman, CBDT.

Sub :    Order No. 141 promoting ITO as ACIT

   not  being  implemented –  reg.

            Please refer to the above.


2.         The above Order dated 27/10/2008 is not being implemented i.e. CCIT (CCA) are not allowing any of the officers promoted, to join or assume charge as ACIT, by quoting para '8' of the said order, which reads as follows:

" The CCIT (CCA) concerned, to which the officers are posted, shall ensure that they are clear from vigilance angle, no disciplinary / criminal proceedings are pending against them and are not under suspension before they are allowed to assume charge as ACIT. The status of vigilance clearance in respect of the officers being promoted will be indicated by the CCIT (CCA) concerned when they are relieved."

3.         In none of the earlier orders, for any of the cadres, a rider such as above, was ever mentioned. Following Orders issued in the month of July & August 2008 is cited as a proof of this :

            Order No. 105/25-07-2008     -  Promotion of Addl CIT as CIT

            Order No. 101/22-07-2008     -  Promotion of DCIT as Jt. CIT

            Notification dt. 10/08/2008       -  Promotion of ACIT to DCIT

            Notification dt. 11/07/2008       -  Promotion of Jt. CIT to Addl. CIT

4.         The interpretation of almost all CCsIT on the above issue is that :

  1. CCIT (CCA) will check up the vigilance clearance of all ITOs of their respective region, who have been promoted as ACIT.
  2. Thereafter, CCIT (CCA) will relieve the said ITOs for enabling them to join in the new place of their posting as ACIT.
  3. ITOs  in  whose  cases,  the  place  of  posting  is  mentioned  as   'Will be intimated later',  will be allowed to assume the charge of ACIT, only after their place of posting is informed by the Board.  

5.         The following is our interpretation on the matter :

A.        Relevant averments in the said order :

Para '1' of the said order states as under :

" President is pleased to appoint the following Income Tax Officers, presently posted in the region shown against their names, to officiate on regular basis in the grade of Assistant Commissioner of Income Tax (ACIT) in the pay scale of 8000-275-13500 (pre-revised) with immediate effect and until further orders ….."

Para '2' of the said order states as under :

" Consequent upon promotion of the above mentioned officers, the following postings / transfers in the grade of Assistant Commissioner of Income Tax are hereby ordered ….."

B.        Financial  implications

Promotion invariably involves financial elevation and this is clearly evident in the para '1' of the present order no. 141 also. As per CCS (RP) Rules, 2008 on all promotions, an officer is entitled to an increment equal to 3% of the present Basic Pay + Grade Pay and the difference in Grade Pay between the said two grades i.e. before & after promotion.

For an ITO with a Basic Pay of Rs. 9750/- (pre-revised), the increment will work out to Rs. 750/- and the total increase in pay would be Rs. 1,095/- per month (with HRA @ 30% of Basic + Grade Pay) i.e. Rs. 36.50 per day. But this increment and increase in pay would be eligible, only from the day, an ITO assumes charge of ACIT. In other words, if an ITO assumes the charge of ACIT only after one month, then that ITO will continue to draw the same pay which he or she was drawing before promotion.

Thus, by not assuming the charge of ACIT, there will be a financial loss of Rs. 1,095/- per month or Rs. 36.50 per day (for the officer in above eg.)

For joining in the new region, where an ACIT has been posted, an officer is entitled for joining time as applicable (depending upon the distance). But, if an ITO does not assume the charge as ACIT, immediately on promotion, then such officer cannot draw the pay of an ACIT during the period of joining time, thereby causing a financial loss.

C         Required  course  of  action :

Accordingly, all those who have been promoted as ACIT will have to first assume charge as ACIT by giving joining report in the regions, where they are working as ITOs addressed to CCIT (CCA), through proper channel.

6.         It is pertinent to bring to your kind notice that the rider incorporated as para 8 to the order No. 141 actually nullifies the promotion order itself.  We are constrained to believe that the said rider was thought of as an instrument to obviate the administrative difficulties arising from the relieving of officers at this crucial juncture when they are saddled with time barring assessment work.  Had our suggestion to promote them now and relieve them only on 1.4.2009 to enable them to joint at the new place of posting been accepted (as has been done on so many earlier occasions), it would have created no administrative problems at all. 

7.         In the above said Order, there are about 50 Officers whose Posting Options (all the three) have not been considered. Further, accepted grounds for retention in the place of origin i.e. Child's Education in 10th or 12th std. & Spouse working in Govt. in a non-transferable post has not been considered.  Besides, there are 10 Officers, in whose case, the place of posting is stated as 'Will be intimated later'. Last but not the least, ITGOA had requested for making transfer effective from 01.04.2009, for avoiding any inconvenience to the officers, as the academic year 2008-09 was in the mid-way and your good self had accepted in principle that this proposal is in the interest of Revenue.

8.         In view of the above,  all CCsIT (CCA) needs to be instructed to let the promoted ITOs of their region, to assume charge as ACIT in their office and then complete the formalities of vigilance clearance, relieving, etc. Here another pertinent point is that presently the attendance in the Office of DIT (Vig.) & CCIT (CCA) is less, on account of Diwali and other festival related R.H. 

9.                  We, therefore, request you to kindly resolve the issue by issuing necessary orders to enable the promoted officers to take over charge as Assistant Commissioners immediately as had been the case on all earlier occasions and continues to be so in the case of promotions being effected to the cadres of Deputy Commissioners, Addl. Commissioners, Commissioners, Chief Commissioners and even when the CCITs are elevated as Members and Chairman of Central Board of Direct Taxes\,in order to avoid an unpleasant situation of the ongoing agitation getting intensified on this score.

Thanking you,

Yours faithfully,




                                                                                                                      Dated : 31st October, 2008




The Chairman,

Central Board of Direct Taxes,

North Block, New Delhi – 110001,

Ref. :  Order No. 141 dated 27/10/2008, with special reference to T & P – reg.


In the Lunch Hour Demonstration held before Aayakar Bhavan / I.T. Office  at __________, today i.e. 31/10/2008, it has been unanimously resolved to demand the following :

I.        Settle all the issues raised in the 13 point Charter of Demands already submitted.

II.     Proper distribution of 1% incremental incentive amongst all Staff & Officers in the Dept.

III.   Allow the promoted officers to join as ACIT (OSD) in the month of October 2008 itself.

IV.  Immediate Stay of portion relating to Transfer & Posting till 31/03/2009, in the said Order.

V.     Consider Accepted Grounds for retention i.e. Child's education (10th or 12th Std.), Spouse working in non-transferable job in Govt, etc.

VI.  One out three posting options, must be considered while finalizing posting or else the officers must be posted within the Zone only. 


Joint Convenors – JCA __________ (ITEF & ITGOA)