Central Information Commission
Sandip Bhattacharjee vs Chief Commissioner Of Income Tax (Cca) , ... on 2 May, 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/CCITK/A/2022/135908
Sandip Bhattacharjee ......अपीलकता/Appellant
VERSUS
बनाम
CPIO,
O/o THE DIRECTOR OF INCOME
TAX, CENTRALIZED PROCESSING
CENTRE, RTI CELL, 48/1 & 48/2,
PRESTIGE ALPHA, BERATENA
AGRAHARA, ELECTRONIC CITY
(POST), HOSUR ROAD,
BENGALURU-560500, KARNATAKA. .... ितवादीगण /Respondent
Date of Hearing : 26/04/2023
Date of Decision : 26/04/2023
INFORMATION COMMISSIONER : Saroj Punhani
Relevant facts emerging from appeal:
RTI application filed on : 02/03/2022
CPIO replied on : 08/04/2022
First appeal filed on : 10/05/2022
First Appellate Authority order : 06/06/2022
2nd Appeal/Complaint dated : 13/06/2022
Information sought:
The Appellant filed an RTI application dated 02.03.2022 seeking the following information:1
"1.Request intimate the progress on my grievances submitted on CPGRMS vide CBODT/E/2022/01214 on 11.01.2022 and forwarded to Commissioner of Income Tax CPC ITR?
2.Reason for raising rectification order and additional demand as per demand rectification on 202120181837003035963T, document Identification no CPC/1819/U1/2100690139 though leave encashment received on my retirement from Govt Service and amount received in Defence Salary account of SBI AC No. 00000020107479050 amounting Rs 4,34,000/- on 04 April 17 as retired Defence Personal and with truth and clarity I had shown the amount of retirement benefits received by me in the return filed in ITR1 AY2018-19?
3.Reason for adjust the amount from my current year (201-22) refund in spite of my request submitted vide Rectification Reference Number 898183810251121 in eportal.incometax.gov where I intimated that the leave encashment shown is received from Account Section, Indian Air Force, AFS Jalahaili East by asseesse on retirement on 31 March 2017 from IAF, Ministry of Defence, Central Govt and as per section 10(10AA) Govt employee leave encashment on his retirement is totally exempted?
4.What is the time limit of getting refund after correctio of your erroneous and mistaken calculation?"
The CPIO furnished a reply to the appellant on 08.04.2022 stating as under:
"Reply to Query No. 1: It is observed that the grievance submitted on CPgrams vide CBDOT/E/2022/01214 on 11.01.2022 has been closed on 21.03.2022.
Reply to Query No. 2 to 4: It is observed that for the AY 2018-19 the applicant has filed the original return on 25.06.2018 which has been processed on 04.01.2022 determining demand. Demand has been raised due to disallowance of exemption u/s 10(10AA). The applicant has selected the nature of employment as 'employed in a PSU(Public Sector Unit)' and hence the exemption u/s 10(10AA) has been restricted to Rs. 3 Lakhs as per the provisions of Income Tax Act 1961. The applicant is requested to file rectification request with data correction by changing the Nature of Employment. The same will be processed by CPC and resultant refund, if any, will be credited to the validated bank account of the applicant."
Being dissatisfied, the appellant filed a First Appeal dated 10.05.2022. FAA's order, dated 06.06.2022, upheld the reply of CPIO. 2 Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
The following were present:-
Appellant: Not present.
Respondent: Not present.
The Appellant vide an email dated 20.04.2023 has desired for cancelling the scheduled hearing stating that his averred case has been already resolved.
Decision:
In view of the Appellant's intimation, the case is closed.
The appeal is disposed of accordingly.
Saroj Punhani (सरोज पुनहािन) 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