Central Information Commission
Mrsunil Kumar vs Cbdt on 20 January, 2016
CENTRAL INFORMATION COMMISSION
Club Building (Near Post Office)
Old JNU Campus, New Delhi - 110067
Tel: +91-11-26101592
File No. CIC/RM/A/2014/003877+003935+004056/BS/9554
20 January 2016
Relevant Facts emerging from the Appeal:
Appellant : Mr. Sunil Kumar,
C/o Prestige Smart Kitchen,
Shop No - 15, BDA Commercial Complex,
HSR Layour, Bangalore - 560102
Respondent : CPIO / Income Tax Officer - Ward - 24(2)(4),
Income Tax Department,
O/o the Income Tax Officer - Ward - 24(2)(4) New
Room No - 605, C-13, 6th Floor, Pratyaksha Kar
Bhawan, Bandra Kurla Complex, Bandra East,
Mumbai - 400051
CPIO / ITO (HQ) Systems,
Income Tax Department
O/o Pr. Chief Commissioner of Income Tax
Room No. 380, 3rd Floor, Aayakar Bhawan,
M. K. Road, Mumbai - 400020
RTI application filed on : 11/04/2014, 10/04/2014
PIO replied on : 02/05/2014, 05/05/2014
First appeal filed on : 09/05/2014
First Appellate Authority order : 26/05/2014
Second Appeal dated : 17/06/2014, 10/06/2014 & 11/06/2014
Information sought:
File No. CIC/RM/A/2014/003877 The appellant has sought the following information pertaining to Smt. Usha Sharma (PAN: ALRPS 7681M)
1. Provide the copies of the Assessment Orders and Tax Demand Notices for the AY's from 2005-06 onwards. And the total tax demanded with interest and penalty with break-up for all the AY's from 2005-06 onwards in summary form.
2. Action taken for the Recovery of the Tax for all the assessment years from 2005-06 onwards.
3. Penalty and Prosecutions proceedings initiated, if any and if not initiated, the reason there of for the AY 2005-06 onwards.
File No. CIC/RM/A/2014/003935 The appellant has sought the following information pertaining to Mr. J.P. Sharma (PAN: ACRPS 2600R)
1. Provide the copies of the Assessment Orders and Tax Demand Notices for the AY's from 2004-05 onwards. And the total tax demanded with interest and penalty with break-up for all the AY's from 2004-05 onwards in summary form.
2. Action taken for the Recovery of the Tax for all the assessment years from 2004-05 onwards.
Page 1 of 33. Penalty and Prosecutions proceedings initiated, if any and if not initiated, the reason there of for the AY 2004-05 onwards.
File No. CIC/RM/A/2014/004056 The appellant has sought the following information pertaining to Mr. N.M. Sharma (PAN: ALRPS 7680L)
1. Provide the copies of the Assessment Orders and Tax Demand Notices for the AY's 2006- 07 and 2003-04. And the total tax demanded with interest and penalty with break-up for all the AY's from 2006-07 and 2003-04.
2. Action taken for the Recovery of the Tax for the assessment year 2006-07 and 2003-04.
Grounds for the Second Appeal:
The CPIO has not provided the desired information.
Relevant Facts emerging during Hearing:
The following were present Appellant: Mr. Ishwar Sharma appellant's representative through VC Respondent: Mr. N Asghar Zain FAA through VC It is seen that in all the three appeals similar information about different assessees is being sought; hence, they are heard together and disposed of by a common order.
The appellant's representative stated that the appellant had filed TEPs regarding three assessees and he wants the information sought in the RTI applications. The FAA stated that the information relates to third party and no larger public purpose is involved. He claimed exemption under Section 8(1)(j) of the RTI Act.
The appellant's representative argued that the appellant cannot be treated as third party as he has given specific inputs regarding tax evasion and he has a right to access the information. The FAA contested stating the assessees are third party and no information relating to their income tax matters can be disclosed. To a query the FAA informed that the assessment in all the three cases has been completed.
Decision notice:
Section 2(n) of the RTI Act reads as under:
"third party means a person other than the citizen making a request for information and includes a public authority."
In the matter at hand the appellant is seeking information relating to income tax matters of three assessees. Thus, he is clearly seeking third party information. The fact that the appellant has filed the TEP against the assessees does not in any way dilute third party's right.
The Hon'ble Supreme Court in the matter of Girish Ramchandra Deshpande [decision dated 03/10/2012 - SLP(C) No. 27734 of 2012] has held that information relating to income tax matters of an assessee is "personal information" which stands exempted from disclosure under clause (j) of Section 8(1) of the RTI Act, unless the CPIO is satisfied that larger public interest justifies the disclosure of such information.
As regards TEP, this Commission in its order dated 18/06/2013 (File No. CIC/RM/A/2012/000926 Sh. Ved Prakash Doda v/s ITO) has held as under:
"6. It has been the stand of the Commission that in respect of a tax evasion petition, once the investigation is completed, the appellant should be informed the broad results of the investigation, without disclosing any details. The appellant has a right to know as to whether the information provided by him was found to be true or false."Page 2 of 3
In the matter at hand the investigation/assessment has been completed. Hence, CPIO should inform the broad outcome of the TEPs to the appellant without disclosing any other details within 15 days from the date of receipt of this order.
The appeals are disposed of accordingly.
BASANT SETH Information Commissioner Authenticated true copy:
(R. L. Gupta) Dy. Registrar/Designated Officer Page 3 of 3