के ቎ኚरीय सूचना आयोग Central Information Commission , बाबा गंगनाथ मागग मुननरका

Baba Gangnath Marg, Munirka नई दिल्ली, New Delhi – 110067 File No : CIC/DGIBH/A/2023/107790 Pradeep Kumar Bhattacharjee .….अपीलक VERSUS बनाम PIO, Dy. Director of Income Tax (lnv.)( Hqrs)

O/o Pr. Director of Income Tax(Inv.), Central Revenue Building, Civil Lines, Raipur- 492001 ….्ቚनर्वािीगण /Respondent Date of Hearing : 09-05-2024 Date of Decision : 10-05-2024 INFORMATION COMMISSIONER : Vinod Kumar Tiwari Relevant facts emerging from appeal:

RTI application filed on : 21-11-2022 CPIO replied on : 24-11-2022 First appeal filed on : 12-12-2022 First Appellate Authority’s order : 19-12-2022 2nd Appeal/Complaint dated : 09-02-2023 Information sought:

The Appellant filed an RTI application dated 21-11-2022 seeking the following information:

“I have submitted an application on dated 11.05.2022 regarding Tax evasion by Shri P.K. Saha S/o Shri D.K. Saha, PAN No. AJRPS5140B, Lotus 68, A Block, Talpuri, Bhilai Nagar (C.G), Mobile No. 94079 81410 (Photocopy of application attached).

1. Progress of the application dated 11.05.2022 like date of notice issue to Shri P.K. Saha and reply submitted by him.

2. Any document submitted by Shri P.K. Saha related in this case.

”

The CPIO furnished a reply to the Appellant on 24-11-2022 stating as under:

“The complaints/TEPs received in the Income Tax Departments are dealt as pr the revised SOP vide F.No.291/21/2013-Dir(Inv.IV)/1193 dated

23.09.2016.

However, in respect of the above information sought by the applicant, this directorate is exempted under section 24 read with schedule second of RTI Act, 2005. Accordingly, the information is not provided to the applicant.”

Being dissatisfied, the appellant filed a First Appeal dated 12-12-2022. The FAA vide its order dated 19-12-2022, upheld the reply of the CPIO.

Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal on the following grounds –

“Brief facts of the Appeal:

I had submitted an application on dated 11.05.2022 regarding Tax evation by Shri P.K. Saha S/o Shri D.K. Saha PAN No. AJRPS5140B who has sold a land situated in Gram Umarpotti to his wife Smt. Meenakshi Saha without making actual payment. On dated 10.10.2022 Income Tax authority has asked information for PAN No. of Ashram Tandralaya and thus I had submitted a statement to the authority. On dated 22.11.2022 I had submitted application for information regarding progress of the above matter. After receiving reply from CPIO I had filed First Appeal on dated 12.12.2022 for the same.

9. Reasons/grounds for this appeal:

Selling the land by Shri P.K. Saha to his wife Smt. Meenakshi Saha he told the Registry Office that "Ashram Tandralaya is not registered whereas when the matter came for Tax evation he is saying there is no PAN No. of Ashram Tandralaya". As the matter of Tax evation by Shri P.K. Saha S/o Shri D.K. Saha PAN No. AJRPS5140B is brought in notice to the Income Tax Department by myself so there is no reason to provide information to me.

10. Any other information in support of appeal:

The matter was brought in notice to the Income Tax Department by myself giving application on dated 11.05.2022. So the information asked by me are in public documents as the details of cheque mentioned in registry paper of land which was brought by wife Smt. Meenakshi Saha from husband Shri P.K. Saha who is President of Ashram Tandralaya and I am one of the member of Ashram Tandralaya….”

Relevant Facts emerged during Hearing:

The following were present:-

Appellant: Present through video-conference.

Respondent: Shri Laiju Jacob, ADIT-cum-CPIO present through video-

conference.

Appellant reiterated the contents of instant Appeal as mentioned in the preceding paragraphs and pleaded that action taken report on his TEP has not been intimated to him till date.

Written submission dated 01-05-2024 of the Respondent is taken on record. Respondent reiterated the contents of his written submission, ex