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Income Tax

Madras High Court Upholds Transfer of ITAT Member to Jabalpur

Case Law Details

TaxGuru Citation
2026 taxguru.in 13101
Case Name
N.R.S.Ganesan Vs Union of India (Madras High Court)
Date of Judgement/Order
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N.R.S.Ganesan Vs Union of India (Madras High Court)

The writ petition was filed by N.R.S. Ganesan, the original applicant in O.A.No.317 of 2020 before the Central Administrative Tribunal at Chennai, challenging his transfer from the Income Tax Appellate Tribunal, Chennai Bench to the Jabalpur Bench. The petitioner had challenged the transfer order dated 04.03.2020 and sought interim relief before the Tribunal.

The Tribunal, by order dated 18.03.2020, declined interim relief after finding that the transfer had been made in public interest and that the allegation of mala fide did not establish any ulterior motive. During the writ proceedings, the Madras High Court had permitted the petitioner to discharge his duties as Member-Judicial, Jabalpur Bench, through video conferencing, taking into consideration his plea that he was looking after his mentally ill brother and aged mother, as well as the pendency of his representation seeking cancellation of the transfer.

The petitioner contended that he was the caregiver of his dependent brother, that he was also looking after his 90-year-old mother, that he was nearing superannuation, and that other Members had been accommodated despite long service at the same station. He also raised concerns regarding infrastructure at the Jabalpur Bench.

The Union of India opposed the petition, pointing out that the petitioner had served at Chennai and nearby places for several years, had completed five years at Chennai, and had been given a choice of posting before his transfer. The Court noted that the petitioner had served at Chennai from 30.03.2015 to 04.03.2020 and that the authorities had considered and rejected his representation. The Court held that the Tribunal had exercised its discretion fairly and properly in declining interim stay.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,146

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