Central Information Commission
Mrk P S Rai vs Cbdt on 27 June, 2016
CENTRAL INFORMATION COMMISSION
Club Building (Near Post Office)
Old JNU Campus, New Delhi - 110067
Tel: +91-11-26101592
File No. CIC/CC/A/2015/001364/BS/10672
27 June 2016
Relevant Facts emerging from the Appeal:
Appellant : Mr. K P S Rai,
R/o - A2/86, Sagar Estates,
Ayodhya By Pass Road,
Bhopal - 462021
Respondent : CPIO / Dy. Commissioner Income Tax-Circle -1(1),
Department of Income Tax,
O/o the Dy. Commissioner Income Tax-Circle -1(1),
Room No - 392, C.R.Building, I P Estate,
New Delhi - 110002
ITO (HQRS-PERSONNEL),
Income Tax Department
RTI, ROOM NO.375A,
CENTRAL REVENUES BUILDING,
I.P. ESTATE, NEW DELHI-110 002
RTI application filed on : 19/10/2014
PIO replied on : 27/10/2014
First appeal filed on : 18/11/2014
First Appellate Authority order : 11/12/2014
Second Appeal dated : 30/01/2015
Information sought:
1. Whether M/s A and A Infrastructure Pvt. Ltd. PAN AAFCA1343J has been filed its income tax return & balance sheet for the FY 2009-10 to 2013-14 on the said PAN number or on the PAN AAACV3089M.
2. Whether M/s A and A Infrastructure Pvt. Ltd. has shown any amount of service tax paid against the expenditure and claim benefit from income tax on the said amount against the PAN AAFCA1343J if yes, provide the FY wise figures for the year 2009-10 to 2013-14.
3. Whether any copy of Challans bearing assessee code no. AAFCA1343J has been submitted by M/s A and A Infrastructure Pvt. Ltd. as proof of payment of said service tax, if yes provide the copy of the said Challan/proof.
Grounds for the Second Appeal:
The CPIO has not provided the desired information.
Relevant Facts emerging during Hearing:
The following were present Appellant: Absent Page 1 of 2 Respondent: Mr. P Roychaudhuri CPIO's representative The appellant was given an opportunity to participate in the hearing but he is absent. The CPIO's representative stated that the information sought by the appellant in his RTI application dated19/10/2014 relates to third party and is exempted from disclosure under Section 8(1)(j) of the RTI Act. In support of his contention he cited Hon'ble Supreme Court's decision in the matter of Girish Ramchandra Deshpande.
Decision notice:
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.
The appellant has not availed the opportunity to appear before the Commission to demonstrate that the disclosure of the information asked for by him is in larger public interest. It being so, there is no need to interfere with the respondent's decision.
The matter is closed.
BASANT SETH Information Commissioner Authenticated true copy:
(R. L. Gupta) Dy. Registrar/Designated Officer Page 2 of 2