Central Information Commission
Vinod Mahasukhbhai Thaker vs Chief Commissioner Of Income Tax (Cca) , ... on 29 January, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File Nos: CIC/CCITA/C/2023/649096
CIC/CCITA/C/2023/649100
Vinod Mahasukhbhai Thaker ....िशकायतकता /Complainant
VERSUS
बनाम
PIO,
ACIT, Central Circle 2(4),
Aayakar Bhawan, Ashram Road,
Vishalpur, Ellisbridge,
Ahmedabad - 380009 .... ितवादीगण /Respondent
Date of Hearing : 16.01.2025
Date of Decision : 29.01.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
The above-mentioned complaints are clubbed together as the Complainant is
common and subject-matter is similar in nature and hence are being
disposed of through a common order.
CIC/CCITA/C/2023/649096
Relevant facts emerging from complaint:
Page 1 of 11
RTI application filed on : 28.02.2023
CPIO replied on : 09.08.2023
First appeal filed on : Not on record
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 16.10.2023
Information sought:
The Complainant filed an RTI application dated 28.02.2023 (offline) seeking the following information:
"I, Mr. Vinodkumar Mahasukhbhai Thaker, son of Mr. Mahasukhbhai Thaker, in capacity of director of India Green Reality Pvt Ltd, (hereinafter referred as "Assessee Company") having residence at A-44, Maruti Nandan Vihar, Near Sun City, SP Ring Road, Bopal, Ahmedabad - 380058, Gujarat.
In connection with the Income Tax Proceedings of the Assessee Company, I wish to seek information, as follows:
Hence, kindly provide the following information:
1. Copy of Order u/s 127 of the Income Tax Act, 1961 for transfer of case records to Central Circle with respect to Assessee Company relating to assessment years 2010-11 to AY 2018-19.
2. Copy of final show cause notice issued to the Assessee Company, before passing Assessment Order for Assessment Years 2010-11, 2011- 12, 2012-13 and 2013-14, issued if any.
3. Copy of approval obtained u/s 153D while passing Assessment Order of assessment years 2010-11, 2011-12, 2012-13 and 2013-14 of Assessee Company.
4. Information of date of last authorizations for search under section 132 or for requisition under section 132A executed.
5. Date of time barring of the Assessments for Assessment Years 2010- 11, 2011-12, 2012- 13 and 2013-14 as per Section 153B of the Act of the Assessee Company.
6. Information pertaining to rejection of books of accounts of the Assessee Company relating to Assessment Years 2010-11 to Assessment Year 2018-19 during Assessments u/s 153A/147/143(3)/144, if any.Page 2 of 11
7. Information relating to whether the search Assessment for Assessment Years 2010-11, 2011-12, 2012-13 and 2013-14 have been made u/s 143(3) or u/s 144 of the Income Tax Act, 1961.
8. Copies of statements recorded of all the concerned persons, which were relied upon for making additions in the hands of the Assessee Company relating to assessment years 2010-11 to Assessment Year 2018-19.
9. Authentic copies of seized material in digital form, if any seized during search operation along with copies of corresponding Panchnama, which has been used against the Assessee Company for making additions while passing Assessment Order for Assessment Years 2010-11, 2011-12, 2012- 13 and 2013-14
10. Details of path of concerned digital data files which has been used against the Assessee Company for making additions while passing Assessment Order for Assessment Years 2010-11, 2011-12, 2012-13 and 2013-14 out of the seized digital data
11. Copies of seized material in Physical form, if any, seized during search operation along with copies of corresponding Panchnama, which has been used against the Assessee Company for making additions while passing Assessment Order for Assessment Years 2010-11, 2011-12, 2012- 13 and 2013-14
12. Information pertaining to Serial Number 9, 10 and 11 hereinabove, if provided to the Assessee Company previously, along with date and mode of providing the same.
13. Please provide copy of the cash book based on which such addition is made in respect of the addition of Negative Cash Balance of Rs 4,04,77,947/- in Assessment Year 2013-14 relating to Assessee Company.
14. Please provide copy of documents based on which the Addition for unexplained investment has been made in in hands of the Assessee Company for Assessment Year 2011-12 and 2012-13
15. Please provide copies of notice u/s 148 of the Income Tax Act issued, if any for Assessment Year 2011-12, 2012-13, 2013-14, 2015-16, 2017-18 to the Assessee Company.Page 3 of 11
16. Copies of reasons recorded for notice u/s 148 of the Income Tax Act, if any for Assessment Year 2011-12, 2012-13, 2013-14, 2015-16, 2017-18 of the Assessee Company.
17. Copies of approval obtained u/s 151 of the Income Tax Act for reopening the assessments for Assessment Year 2011-12, 2012-13, 2013- 14, 2015-16, 2017-18 of the Assessee Company.
18. Copy of details/information which were called upon by Assessing Officer during Remand Proceedings for Assessment Years 2010-11, 2011- 12, 2012-13 and 2013-14
19. Copies of submission made by the Assessee India Green Reality Pvt Ltd during Remand Proceedings for Assessment Years 2010-11, 2011-12, 2012-13 and 2013-14
20. Copies of report, if any submitted to the CIT(A) in connection with the remand proceedings of Assessee Company for Assessment Years 2010- 11, 2011-12, 2012-13 and 2013-14
21. Copies of documents evidencing cash received back for the loans and advances made by Assessee Company.
22. Copies of documents/evidence/information relating to siphoning off funds by director of Assessee Company Mr. Vinodkumar Thaker.
Any of the information if in the opinion of you is not divulgeable may be informed to us and other information should not be withheld because of this opinion as the matter involves urgency in light of the concern of liberty of the applicant and should be provided in 48 hours as per Proviso to Section 7(1)."
The CPIO furnished a point-wise reply to the complainant on 09.08.2023 stating as under:
"1 The information sought in the case India Green Reality Ltd. (AACC1495A) has already to provided to the applicant vide this office's order u/s 7(1) of the RTI, Act passed on 31.03.2023,, the same is being provided once again and is enclosed at Page No.- 1 to 4 Page 4 of 11 2 The correct date of last authorization for search u/s. 132 of the Income Tax Act, 1961 pertaining to India Green Reality Ltd (AACC1495A) is 15.03.2013.
3 Information sought (pertaining to India Green Reality Ltd.) (AACC1495A) has been included and elaborated in the assessment orders for respective AYs.
4 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
5 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
6 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
7 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
8 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
9 Information sought by you has no relation to any public activity or interest and the same is readily available.
10 Part information sought have been included and elaborated in the assessment orders for the respective AYs.
11 Copies of notice u/s 148 of the Income Tax Act issued for Assessment Year 2011-12, 2012-13, 2013-14, 2015-16, 2017-18 in the case of India Green Reality Ltd. (AACC1495A) has already been provided vide order u./s 7(1) of the RTI Act, 2005 dated 31.03.2023. The same is being provided again and is Enclosed at Page No. 5 to 6.
12 Copies of reasons recorded for notice u/s 148 of the Income Tax Act, 1961 for Assessment Year 2011-12, 2012- 13, 2013-14, 2015-16, 2017-18 Page 5 of 11 in case of India Green Reality Ltd (AACC1495A) has already been provided vide order u./s 7(1) of the RTI Act, 2005 dated 31.03.2023. The same is being provided again and is Enclosed at Page No. 7 to 24 13 This organization is included in the category of exempted organization as enumerated in the Second Schedule of the RTI Act, 2005 under proviso to Section 24 of the RTI Act, 2005. Copy attached.
14 Remand report, if any, has been submitted to the CIT(A) during the course of appellate proceedings which must have been provided to the assessee by the CIT (A) for filing rejoinder.
15 Since the documents sought by the applicant are the very documents prepared and submitted by himself. In the proceedings the same are in possession of the assessee.
16 Remand report, if any, has been submitted to the CIT(A) during the course of appellate proceedings which must have been provided to the assessee by the CIT (A) for filing rejoinder.
17 Made part of assessment orders for respective AYs.
18 Included and discussed in the details in the assessment orders for respective AYS."
Being dissatisfied, the complainant failed to file a First Appeal. The FAA order is not on record.
Feeling aggrieved and dissatisfied, complainant approached the Commission with the instant Complaint.
CIC/CCITA/C/2023/649100 Relevant facts emerging from complaint:
RTI application filed on : 28.02.2023 CPIO replied on : 14.08.2023 First appeal filed on : Not on record
First Appellate Authority's order : Not on record 2nd Appeal/Complaint dated : 16.10.2023 Information sought:
Page 6 of 11
The Complainant filed an RTI application dated 28.02.2023 (offline) seeking the following information:
"I, Mr. Vinodkumar Mahasukhbhai Thaker, son of Mr. Mahasukhbhai Thaker, having residence at A-44, Maruti Nandan Vihar, Near Sun City, SP Ring Road, Bopal, Ahmedabad - 380058, Gujarat (hereinafter referred as "Assessee").
In connection with the Income Tax Proceedings of Assessee, I wish to seek information, as follows:
Hence, kindly provide the following information:
1. Copy of Order u/s 127 of the Income Tax Act, 1961 for transfer of case records to Central Circle with respect to Assessee Company relating to assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2017-18.
2. Copy of return of income filed by the Assessee in response to notice u/s 153A issued for Assessment Year 2010-11, 2011-12 and 2012-13, if any.
3. Copy of notice u/s 143(2) recording reasons for Assessment Year 2010- 11, 2011-12 and 2012-13, issued if any
4. Copy of final show cause notice issued to the Assessee, before passing Assessment Order for Assessment Years 2010-11, 2011-12, 2012-13 and 2013-14, issued if any.
5. Copy of approval obtained u/s 153D while passing Assessment Order of assessment year 2010-11, 2011-12, 2012-13 and 2013-14 of Assessee.
6. Information of date of last authorizations for search under section 132 or for requisition under section 132A executed.
7. Date of time barring of the Assessments for Assessment Years 2010- 11, 2011-12, 2012- 13 and 2013-14 as per Section 153B of the Act of the Assessee.
8. Information relating to whether the search Assessment for Assessment Years 2010-11, 2011-12, 2012-13 and 2013-14 have been made u/s 143(3) or u/s 144 of the Income Tax Act, 1961.
9. Copies of statements recorded of all the concerned persons, which were relied upon for making additions in the hands of the Assessee relating to assessment years 2010-11, 2011-12, 2012-13, 2013-14 and 2017-18.
10. Copies of seized material in Physical form, if any, seized during search operation along with copies of corresponding Panchnama, which has been used against the Assessee for making additions while passing Assessment Order for Assessment Years 2010-11, 2011- 12, 2012-13 and 2013-14 Page 7 of 11
11. Information pertaining to Serial Number 10 hereinabove, if provided to the Assessee previously, along with date and mode of providing the same.
12. Please provide copies of documents based on which the Addition for unexplained investment has been made in in hands of the Assessee for Assessment Year 2010-11, 2011-12, 2012-13 and 2013-14.
13. Copy of approval obtained u/s 151 of the Income Tax Act for reopening the assessment for Assessment Year 2017-18 of the Assessee.
Any of the information if in the opinion of you is not divulgeable may be informed to us and other information should not be withheld because of this opinion as the matter involves urgency in light of the concern of liberty of the applicant and should be provided in 48 hours as per Proviso to Section 7(1)."
The CPIO furnished a point-wise reply to the complainant on 14.08.2023 stating as under:
"1 The copy of Order u/s 127 of Income Tax Act, 1961 dated 16.09.2013 of the Commissioner of Income Tax, Ahmedabad-II in case of Vinod Mansukhbhai Thaker (PAN AFLPT1240H) is being provided and is Enclosed at Page No. 01.
2 Information sought by the appellant Shri Vinod Mansukhbhai Thaker (PAN; AFLPT1240H) is readily available with the appellant as the same were prepared and filed by the appellant himself.
3 The information sought by the appellant Shri Vinod Mansukhbahi Thaker in his own case in the capacity of the individual for A.Y. 2010-11 to A.Y. 2013-14, was part of the assessment proceedings for the respective assessment year and had been made available to the appellant from time to time during the assessment proceedings of relevant assessment year.
4 The information sought by the appellant Shri Vinod Mansukhbahi Thaker in his own case in the capacity of the individual for A.Y. 2010-11 to A.Y. 2013-14, was part of the assessment proceedings for the respective assessment year and had been made available to the appellant from time to time during the assessment proceedings of relevant assessment year.Page 8 of 11
5 The information sought by the applicant falls u/s. 24 of the RTI Act, 2005 which specifically provides that the provisions of the RTI Act stipulating furnishing of information sought for shall not apply to intelligence and security organizations specified in the second schedule. The Government of India, by Gazette Notification No. 155 dated 27/03/2008, has amended Schdule-2 of the Act thereby including the "Director General of Income Tax (Investigation)" in the list of exempted organizations (Sr. No. 16). Copy annexed.
6 The correct date of last authorization for search u/s. 132 of the Income Tax Act, 1961 in the case of Vinod Mansukhbhai Thaker (PAN ; AFLPT1240H) is 15.03.2013.
7 The information sought by the appellant Shri Vinod Mansukhbahi Thaker in his own case in the capacity of the individual for A.Y. 2010-11 to A.Y. 2013-14, was part of the assessment proceedings for the respective assessment year and had been made available to the appellant from time to time during the assessment proceedings of relevant assessment year.
8 The information sought by the applicant falls u/s. 24 of the RTI Act, 2005 which specifically provides that the provisions of the RTI Act stipulating furnishing of information sought for shall not apply to intelligence and security organizations specified in the second schedule. The Government of India, by Gazette Notification No. 155 dated 27/03/2008, has amended Schdule-2 of the Act thereby including the "Director General of Income Tax (Investigation)" in the list of exempted organizations (Sr. No. 16). Copy annexed.
9 The information sought by the appellant Shri Vinod Mansukhbahi Thaker in his own case in the capacity of the individual for A.Y. 2010-11 to A.Y. 2013-14, was part of the assessment proceedings for the respective assessment year and had been made available to the appellant from time to time during the assessment proceedings of relevant assessment year.
10 The information sought by the applicant falls u/s. 24 of the RTI Act, 2005 which specifically provides that the provisions of the RTI Act stipulating furnishing of information sought for shall not apply to intelligence and security organizations specified in the second schedule. The Government of India, by Gazette Notification No. 155 dated 27/03/2008, has amended Schdule-2 of the Act thereby including the Page 9 of 11 "Director General of Income Tax (Investigation)" in the list of exempted organizations (Sr. No. 16). Copy annexed."
Being dissatisfied, the complainant failed to file a First Appeal. The FAA order is not on record.
Feeling aggrieved and dissatisfied, complainant approached the Commission with the instant Complaint.
Relevant Facts emerged during Hearing:
The following were present:-
Complainant: Shri Vishal J. Dave, Advocate along with Shri Manminder Singh Makhija, CFO of India Green Reality Limited present through Video- Conference.
Respondent: Not Present.
The authorized representative of the Complainant, during the hearing, reiterated the contents of RTI applications and instant complaints and submitted that till date complete information has been provided by the Respondent.
The Respondent was not present despite receipt of hearing notice in advance.
Interim Decision:
The Commission observes that the Complainant is aggrieved that complete and correct information has not been provided to him by the Respondent. However, the Respondent is not present to contest the complaints of the Complainant despite receipt of hearing notice in advance.
In absence of the Respondent Public Authority, the Commission cannot adjudicate the matter properly. In view of this, the matter is adjourned.
The Commission further deems it expedient to direct the Registry of this Bench to issue Show Cause Notice as to why penalty should not be imposed under Section 20(1) and 20(2) of the RTI Act, to the CPIO for not participating in the instant hearing. The Registry of this Bench is directed to issue show cause Page 10 of 11 hearing notice to the Complainant and as well as the Respondent and re- schedule the instant matters on a later date.
Vinod Kumar Tiwari (िवनोद कुमार ितवारी) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स ािपत ित) (S. Anantharaman) Dy. Registrar 011- 26181927 Date Page 11 of 11 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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