Central Information Commission
Savithri Indiradevi vs Chief Commissioner Of Income Tax (Cca), ... on 10 March, 2023
Author: Saroj Punhani
Bench: Saroj Punhani
के ीय सूचना आयोग
Central Information Commission
बाबागंगनाथमाग , मुिनरका
Baba Gangnath Marg, Munirka
नई द ली, New Delhi - 110067
File No: CIC/CCITB/A/2022/626539
Savithri Indiradevi अपीलकता/Appellant
VERSUS
बनाम
CPIO,
INCOME TAX OFFICER, OFFICE OF
THE DIRECTOR OF INCOME TAX,
CENTRALIZED PROCESSING CENTER,
RTI CELL, 48/1 & 48/2,
PRESTIGE ALPHA, BERATENA
AGRAHAM, ELECTRONIC CITY
(POST), HOSUR ROAD,
BENGALURU- 560500, KARNATAKA. ितवादीगण /Respondent
Date of Hearing : 09/03/2023
Date of Decision : 09/03/2023
INFORMATION COMMISSIONER : Saroj Punhani
Relevant facts emerging from appeal:
RTI application filed on : 08/12/2021
CPIO replied on : 11/05/2022
First appeal filed on : 05/03/2022
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 11/05/2022
Information sought:
The Appellant filed an RTI application dated 08.12.2021 seeking the following information:1
"I have filed and e-verified my ITR-1 for the above AY under section 139(1) on 10/08/2020 vide ITR Acknowledgement No : 454226940100820. But it was later informed that the mentioned ITR was Defective/Incomplete and a notice under Section 139(9) was issued. In the notice, it was informed to rectify the defect by 07/03/2021.
On 23/02/2021, I have filed and e-verified my defective ITR-1 under section 139(9) vide ITR Acknowledgement No : 272252670230221. Still the same was not processed and I am yet to receive my eligible Refund for the AY 2020-21. Please note that, I have already filed my ITR for the AY 2021-22 also and the refund for that has been already credited to my account.
On 30/09/2021, as a result of my letter to IT CPC, I have got an email to file a condonation request via web portal. Kindly clarify, why the same was asked, even though I have successfully submitted and e-verified my ITR before due date ie, 23/02/2021. I have also received an email confirmation regarding the same and also informed nothing has to be done further (attached) Also, while trying to submit condonation request, it is not getting submitted due to some technical issues. Error message also attached. I have already lodged a number of grievances via IT web portal, called contact centre many times, still the issue a remains unattended. The grievances are being closed without any valid resolutions.
I hereby request your good office to take up the issue and kindly process the above ITR for AY 2020-21 and credit the eligible refund to my bank account."
The CPIO furnished a reply to the appellant on 11.05.2022 stating as under:
"Reply to Query No.1 It is observed that processing of the return filed by the applicant on 10.08.2020 for A.Y. 2020-21 has been completed on 08.12.2021. As against a refund of Rs.1,24,550/- claimed in the return, a demand of Rs.72,885/- has been computed. The claim of Rs.3,74,733/- made under Section 10(10AA) has been restricted to Rs.3,00,000/-, as the Nature of Employment has been mentioned as Public Sector Unit (PSU) in the returns for A.Ys. 2020-21 & 2019-20.
Reply to Query No.2 :
It is observed that against a claim of TDS of Rs.2,33,910/-, credits to the extent of Rs.57,274/- have been allowed. It is informed that the applicant has not offered income commensurate with the TDS claimed. The applicant has offered Gross 2 Total Income of Rs.14,07,893/- and claimed TDS of Rs.2,33,910/-, whereas the Gross Receipts reflected in Form 26AS are to the tune of Rs.63,42,519/-. Hence, the TDS credits have been restricted."
Being dissatisfied, the appellant filed a First Appeal dated 05.03.2022. FAA's order, if any, is not available on record. Feeling aggrieved and dissatisfied, the appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
The Commission took note of the intimation sent by the Appellant vide her letter dated 21.02.2023 stating that her grievance has been resolved and she does not want to pursue the instant matter.
Decision:
The Commission based on the intimation received from the Appellant closes the case.
The appeal is disposed of accordingly.
Saroj Punhani (सरोज पुनहािन) हािन) Information Commissioner (सूचना आयु ) Authenticated true copy (अिभ मािणत स!यािपत ित) (C.A. Joseph) Dy. Registrar 011-26179548/ [email protected] सी. ए. जोसेफ, उप-पंजीयक दनांक / 3