Central Information Commission
Praveen Kumar Bansal vs Director General Of Income Tax (Inv.) ... on 16 May, 2025
केन्द्रीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ मागग, मुननरका
Baba Gangnath Marg, Munirka
नई निल्ली, New Delhi - 110067
File No: CIC/DGITD/A/2024/603288
Praveen Kumar Bansal .....अपीलकर्ाग /Appellant
VERSUS
बनाम
PIO,
CBDT, Room No. 265-A,
North Block, New Delhi - 110001 ....प्रनर्वािीगण /Respondent
Date of Hearing : 15.05.2025
Date of Decision : 16.05.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 22.06.2023
CPIO replied on : 28.08.2023
First appeal filed on : 27.09.2023
First Appellate Authority's order : 27.10.2023
2nd Appeal/Complaint dated : 23.01.2024
Information sought:
1. The Appellant filed an RTI application dated 22.06.2023 (offline) seeking the following information:
"I, Praveen Kumar Bansal S/o. Satya Narain Bansal R/o. Old Haryana High School, Bichla Bazar Bhiwani-127021 (Haryana) having PAN ABQPBxxxxx, has been served an order dt 11-05-2023 u/s 147 read with section 144B of the Income Tax Act. In my case an addition for Rs. 1,08,12,000/- has been made u/s 68 of the Income Tax Act, 1961. The said addition is made on account of information uploaded on Insight Page 1 of 6 Portal by DDIT/ADIT (Inv.), 7(4), New Delhi related to a search operation conducted on Alankit Group on dt 18-10-2019.
As apparent to me, in view of the enclosed statements, my case has been manipulated by the officers of department to free the actual culprit and my PAN has been used to trap an innocent person. I was provided with information after making a RTI application made to local ITO, Dissemination Note bearing F. No. DDIT (Inv.)/ Dissemination /U- 7(4)/2020-21/309 dt 10-03-2021 and 2 Excel Sheets which shows that I have taken accommodation entries from Sh. Alok Kumar Aggarwal for Rs. 1,06,00,000/-. The Excel Sheets send to me can be easily fabricated documents, which is not a reliable information. The use of Excel is itself a very risky method used by the department.
So, kindly provide me the following information along with copies of original relevant documents available on the file which were seized during search operation conducted on Alankit Group and which shows my Name (Praveen Kumar Bansal having PAN ABQPBxxxxx) is involved in the accommodation entries with Alankit Group.
1. Copy of documents which stated that Loans are advanced by Alok Kumar Aggarwal during the financial year 2014-15 to me.
2. Copy of Bank Statement which proves that entry of Rs. 86,00,000/- and Rs. 10,00,000/- and Rs. 10,00,000/- had been given by Sh. Alok Kumar Aggarwal to Praveen Kumar Bansal during the FY 2014-15 or the other way around.
3. Copy of relevant extracts from the records seized and statements recorded during the search operation dt 18-10-2019 conducted on Alankit Group which clearly shows/proves that Praveen Kumar Bansal R/o Bhiwani (Haryana) having PAN ABQPBxxxxx has taken accommodation entry from Alankit Group."
2. The CPIO furnished a reply to the Appellant on 28.08.2023 stating as under:
"In this regard, it is submitted that this office has received a RTI application dated 21.06.2023 which was received in this office on 24.08.2023 in the case of Sh. Praveen Kumar Bansal seeking certain information (copy enclosed).Page 2 of 6
The information on which the assessment proceedings in the case were initiated is likely to be available with your office, the same is being forwarded to you in original for providing the information sought and for further necessary action. Further, it is also stated that information available on insight portal of this office has already been provided to the assessee on 31.05.2023 in response to his previously filed RTI (copy enclosed)."
3. The CPIO furnished a reply to the Appellant on 17.08.2023 stating as under:
"This office has received a RTI application dated 21.06.2023 on 11.07.2023 in the case of Sh. Praveen Kumar Bansal seeking certain information (copy enclosed).
Since, the case pertains to your jurisdiction and information sought is likely to be available with your office, accordingly, the same is being forwarded to you in original for providing the information sought and for further necessary action, please."
4. The CPIO furnished a reply to the Appellant on 28.08.2023 stating as under:
"Kindly find enclosed herewith letter bearing F.No. 289/25/RTI/2023- IT(Inv.II) dated 24.07.2023 received from CPIO & U.S. Investigation-II, CBDT, New Delhi on the above cited subject along with RTI application filed u/s 6(3) of the RTI Act, 2005 by Sh. Praveen Kumar Bansal R/o Old Haryana High School, Bichla Bazar Bhiwani-127021(Haryana), duly forwarded by ITO(Hqrs.), O/o CCIT (Central), New Delhi vide letter dated 01.08.2023.
The contents of the application seeking information are self-explanatory. The information sought is likely to be available in your office. Accordingly, RTI application is being transferred to you u/s 6(3) of the RTI Act, 2005 for further necessary action with a request to provide necessary information directly to the applicant, if permissible under the RTI Act, 2005.
In case, any point/issue of the application does not pertain to your jurisdiction and pertains to another office, kindly forward the same to the concerned CPIO under intimation to this office."
5. Being dissatisfied, the appellant filed a First Appeal dated 27.09.2023. The FAA vide its order dated 27.10.2023, held as under:
Page 3 of 6"The CPIO, Inv.II. CBDT has transferred the RTI application stating that "the information sought in the RTI Application is not available with the Investigation-II Division of CBDT". The RTI appeal is perused. On verification of records, it is seen that the information sought in the RTI application dated 21.06.2023, is not available with the Investigation-II Division, CBDT and therefore, there appears to be no infirmity with the order of the CPIO, Inv.Il Division, CBDT."
6. Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal. Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Present through Video-Conference along with counsel. Respondent: Shri Saurabh Baranwal, Deputy Commissioner of Income Tax and CPIO, CCIT, Central present in person.
7. Written submissions of the Respondent are taken on record.
8. The Appellant, during the hearing, reiterated the contents of his RTI application and instant appeal and submitted that till date information has not been provided to him instead his RTI application has only been transferred from one office to another.
9. The Respondent, CCIT Central Office submitted that they are not the holder of complete information as sought by the Appellant in his RTI application. He apprised the Commission that the relevant documents were uploaded on the portal by Investigation Division. He further submitted that there is discovery of certain ledgers, and some information may also be available with ITO, Bhiwani. The Respondent further apprised the Commission that certain documents have already been provided to the Appellant. He needed time to extract some data and to be sure about the documents to be provided.
Decision:
10. The Commission after adverting to the facts and circumstances of the case, hearing both the parties and perusal of the records, observes that the Appellant is aggrieved that till date information has not been provided to him Page 4 of 6 by the Respondent and his RTI application has only been transferred from one office to another, and no final response was given to him till date.
11. As per the records available with the Commission, the RTI application of the Appellant was lastly transferred to office of CCIT, Central who is present in the hearing wherein the official submitted that only partial information as sought in the RTI application is available in their records. During the hearing, he requested the Commission to grant some time to collate the information from the concerned offices in order to provide the same to the Appellant.
12. Since, much time has now elapsed, the concerned official of CCIT, Central who is now the Respondent in the case is directed to take assistance under Section 5(4) of the RTI Act from the concerned CPIO(s) i.e. CPIO, ITO, Bhiwani and CPIO, Investigation Division w.r.t the information sought in his RTI application and provide a comprehensive and coherent response/information to the Appellant within five weeks from the date of receipt of this order, on payment of applicable fees, failing which to show- cause within this period as to why maximum penalty should not be imposed under the RTI Act.
13. The FAA, CCIT Central is directed to ensure compliance of this order.
The appeal is disposed of accordingly.
Vinod Kumar Tiwari (विनोद कुमार वििारी) Information Commissioner (सूचना आयुक्त) Authenticated true copy (अनिप्रमानणर् सत्यानपर् प्रनर्) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Copy To:
The FAA, CBDT, North Block, New Delhi - 110001 Page 5 of 6 CPIO, O/o. Dy. Commissioner of Income Tax, Central Circle, Room No. 327, ARA Extension, Jhandewalan, New Delhi Page 6 of 6 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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