Central Information Commission
Hari Mohan Goyal vs Chief Commissioner Of Income Tax (Cca), ... on 30 March, 2021
Author: Neeraj Kumar Gupta
Bench: Neeraj Kumar Gupta
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग,मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
ि तीय अपील सं या/Second Appeal No. CIC/CCITD/A/2019/131941
Mr. Hari Mohan Goyal ... अपीलकता/Appellant
VERSUS
बनाम
CPIO, O/o. the Income Tax Officer, ... ितवादी /Respondent
Ward No. 7(3), IP Estate, New Delhi
Relevant dates emerging from the appeal:-
RTI : 16-03-2019 FA : 20-05-2019 SA : 04-07-2019
CPIO : 17-06-2019 FAO : 14-06-2019 Hearing: 24-03-2021
ORDER
1. The appellant filed an application under the Right to Information Act, 2005 (RTI Act) before the Central Public Information Officer (CPIO), O/o. the Income Tax Officer, Ward No. 7(3), IP Estate, New Delhi seeking following information:-
"In relation to the "reasons to believe" for re-opening the assessment case u/S 147/148 of the Income Tax Act, 1961 of M/s Direct Sales Private Limited for the A.Y. 2003-2004, kindly specify the following: -
1. Name and designation of the concerned officer, who recorded such reasons to believe.
2. Also the date of recording such reasons be specified.
3. Name and designation of the concerned senior officer who accorded approval on the said reasons to believe.
4. Also the date of grant of approval on such reasons be specified.
5. Certified copy of the entire Noting portion & correspondence portion of the relevant files and folders in which the said Original Note containing 'reasons to believe' have been so recorded by the concerned officer and upon which approval have been granted by the senior officer"Page 1 of 3
2. The CPIO responded on 17-06-2019. The appellant filed the first appeal dated 20-05-2019 which was disposed of by the first appellate authority on 14-06- 2019. Thereafter, he filed a second appeal u/Section 19(3) of the RTI Act before the Commission requesting to take appropriate legal action against the CPIO u/Section 20 of the RTI Act, 2005 and also to direct him to provide the sought for information.
Hearing:
3. The appellant, Mr. Hari Mohan Goyal did not attend the hearing and also could not be contacted at the scheduled time of hearing despite efforts. Mr. Surender, CPIO participated in the hearing representing the respondent through audio conferencing. The written submissions are taken on record.
4. The respondent submitted that the appellant is seeking very old record which is not traceable. However, they also agreed to make an extensive search of the relevant records once again and provide the information to the appellant in case it is available, within a period of 15 working days from the date of receipt of this order.
Decision:
5. Since the appellant is not present to attend the hearing, this Commission takes note of the documents annexed with the 2nd appeal wherein he has expressed his displeasure on not providing the information.
6. This Commission directs the respondent to once again make due efforts to thoroughly search the records and furnish the same as per the RTI Act, 2005, if available, within a period of 15 working days from the date of receipt of this order. In case the CPIO is unable to trace the records, he shall furnish an affidavit to the appellant thereby clearly indicting the efforts made by him for locating the records under intimation to the CIC, within the next 15 working days.
7. With the above observations, the appeal is disposed of.
8. Copy of the decision be provided free of cost to the parties.
नीरज कु मार गु ा)
Neeraj Kumar Gupta (नीरज ा
Information Commissioner (सूसूचना आयु )
दनांक / Date : 24-03-2021
Authenticated true copy
(अिभ मािणत स यािपत ित)
S. C. Sharma (एस. सी. शमा),
Dy. Registrar (उप-पंजीयक),(011-26105682) Page 2 of 3 Addresses of the parties:
1. CPIO O/o. the Income Tax Officer, Ward No. 7(3) Room No. 413F, 4th Floor, C R Building IP Estate, New Delhi-110002
2. Mr. Hari Mohan Goyal Page 3 of 3