Central Information Commission
Biplab Kumar Chowdhury vs Chief Commissioner Of Income Tax (Cca) , ... on 23 January, 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/2022/105540
Biplab Kumar Chowdhury ......अपीलकता /Appellant
VERSUS
बनाम
CPIO,
DCIT, Hqrs.(Adm. &Vigilance),
O/o The Pr. Chief Commissioner Of Income Tax,
W.B. & Sikkim, RTI Cell,
Aayakar Bhawan, P-7,
Chowringhee square, Kolkata, W.B.-700069. .... ितवादीगण /Respondent
Date of Hearing : 19/01/2023
Date of Decision : 19/01/2023
INFORMATION COMMISSIONER : Saroj Punhani
Relevant facts emerging from appeal:
RTI application filed on : 27/10/2021
CPIO replied on : 02/11/2021
First appeal filed on : 19/11/2021
First Appellate Authority order : 20/12/2021
2nd Appeal/Complaint dated : Nil
Information sought:
The Appellant filed an RTI application dated 27.10.2021 seeking the following information:
a) Whether office of the principle chief commissioner of income tax, WB & Sikkim,Aaykar Bhawan,Annexe,P-13,Chowringhee Square,Kolkata-700069 has yet been received serious complaint dated 08.10.2021 of biplab kumar Chowdhury regarding illegal , unlawful and making black money white and 1 also committing offences punishable under IPC,Probhition of BENami property truncations Act,2002 regarding companies Viz - (1) Nashib Properties Private Limited (CINU70109WB2012PTC185864), having registered office at 180/1,Block-B Bangur Avenue ,Kolkata-700055 ,west Bengal, (2) Ecoster Impex Private Limited (CIN U51909WB2014PTC202150),having registered office at 195,bangur avenue Block-B Ground Floor, Kolkata-700055, District -North 24 parganas,West Bengal,(3) Exceptional landcon Private Limited (CIN U70102WB20214PTC203548),having registered office at village & P.O:-
Patharghata, P.S. - new town, near Hindu milan mandir,Kolkata - 700135,District-North 24 parganas, West Bengal , (4) Adirish Developers private Limited (CIN U70102WB2014PTC203561), having registered office at having registered office at village & P.O:-Patharghata , P.S.-Newtown, Near Hindu milan mandir, Kolkata - 700135,District - North 24 parganas,west Bengal (5) Bellflowers Commercials Private Limited (CIN U51909WB2014PTC202146),having registered office at village& P.O:-
partharghata , P.S -Newtown Near Hindu milan mandir Kolkata- 700135,District-north 24 Parganas,west Bengal.
b) Whether Office of the Principal Chief Commissioner of Income Tax, WB & Sikkim, Aaykar Bhawan, Annexe, P-13, Chowringhce Square, Kolkata -
700069 has yet taken any steps against complaint dated 08.10.2021 of Biplab Kumar Chowdhury regarding illegal, unlawful and making black money white and also committing offences punishable under Indian Penal Code, prohibition of Benami Property Truncations Act, 2002 regarding companies viz. - (1) Nashib Properties Private Limited (CIN V70109WB2919PTC 1§5864), having registered office at 180/1, Block-B Bangur Avenue, Kolkata-700055, West Bengal, (2) Ecostar Impex Private Limited (CIN U51909WB2014PTC202150), having registered office at 195, Bangur Avenue, Block-B, Ground Floor, Kolkata - 700055, District - North 24 Parganas, West Bengal, (3) Exceptional Landcon Private limited (CIN U70102W82014PTC203548), having registered office at Village & P.O Patharghata , P.S. -Newtown, Near Hindu Milan hfandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (4) Adirish Developers Private Limited (CIN U70102V/132014PTC203561), having registered office at having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (5) Bellflowers Commercial Private Limited (C1N U51909WB2014PTC202146), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, 2 District - North 24 Parganas, West Bengal, (6) Gajbacian Traders Private Limited (CIN U51909WB2014FTC202152), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (7) Aradhya Realcon Private Limited (C1N U70102WB2014PTC203563), having registered office at Village & P.O :- Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (8) Camellias Agencies Private Limited (CIN U51909WB1984PTCO38343), having registered office at 70 D, Hindustan Park, Kolkata - 700029, West Bengal, (9) Bansuri Commercial Private Limited (CIN U51909WB2014FTC202145), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (10) Swan Merchants Private Limited (CIN U51909WB2014FTC202154), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganus, West Bengal, (11) Superlative Enclave Private Limited (CIN U70102WB2014PTC203566), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (12) Proventus Developers Private Limited (C1N U70102WB2014PTC203564), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (13) Sparklink Real Estate Private Limited (C1N U70102WB2014PTC203557), having registered office at 185, Bangur Avenue, Block-B, Kolkata, West Bengal 700055, (14) Subhadip Enclave Private Limited (CIN U70102WB2014PTC203559), having registered office at Village & P.O :-
Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (15) Apnasapna Developers Private Limited (CIN U70102W82014PTC203555) - having registered office at Village & P.O Patharghata , P.S. -Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (16) Satvic Developers Private Limited (CIN U70102WB2014PTC203558), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (17) Karunamoyee Abasan Private Limited (CIN U70102WB2014PTC203560), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (18) Marvelous Landcon Private Limited (CIN U70102WB2014PTC203562), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata -3
700135, District - North 24 Parganas, West Bengal against the public interest at large ?
c) Whether Office of the Principal Chief Commissioner of Income Tax, WB & Sikkim, Aaykar Bhawan, Annexe, P-13, Chowringhee Square, Kolkata - 700069 has yet been started necessary investigation or/and proceedings, against serious complaint dated 08.10.2021 of Biplab Kumar Chowdhury regarding illegal, unlawful and making black money white and also committing offences punishable under Indian Penal Code, prohibition of Benami Property Truncations Act, 2002 regarding companies viz. - (1) Nashib Properties Private Limited (CIN U70109WB2012PTC185864), having registered office at 180/1, Block-B Bangur Avenue, Kollcata-700055, West Bengal, (2) Ecostar Impex Private Limited (CIN U51909W82014PTC202150), having registered office at 195, Bangur Avenue, Block-B, Ground Floor, Kolkata - 700055, District - North 24 Parganas, West Bengal, (3) Exceptional Landcon Private Limited (CIN 1/70102W82014PTC203548), having registered office at Village & P.O :- Patharghata , P.S. -Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (4) Adirish Developers Private Limited (CIN U70102W132014PTC203561), having registered office at having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (5) Bellflowers Commercial Private Limited (CIN U51909WB2014PTC202146), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (6) Gajbadan Traders Private Limited (CIN U51909WB2014PTC202152), having registered office at Village & P.O Patharghata P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (7) Aradhya Realcon Private Limited (CIN U70102WB2014PTC203563), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (8) Camellias Agencies Private Limited (CIN U51909WB1984FTCO38343), having registered office at 70 D, Hindustan Park, Kolkata - 700029, West Bengal, (9) Bansuri Commercial Private Limited (CIN U51909WB2014PTC202145), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (10) Swan Merchants Private Limited (CIN U51909WB2014PTC202154), having registered office at Village & P.O :- Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, 4 West Bengal, (11) Superlative Enclave Private Limited (CIN U70102WB2014PTC203566), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (12) Proventus Developers Private Limited (CIN U70102W82014PTC203564), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (13) Sparklink Real Estate Private Limited (CIN U70102WB2014PTC203557), having registered office at 185, Bangur Avenue, Block-B, Kolkata, West Bengal 700055, (14) Subhadip Enclave Private Limited (CIN U70102WB2014PTC203559), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (15) Apnasapna Developers Private Limited (CIN U70102WB2014PTC203555) - having registered office at Village & P.O :- Patharghata , P.S. -Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (16) Satvic Developers Private Limited (CIN U70102WB2014PTC203558), having registered office at Village & P.O :- Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (17) Karunamoyee Abasan Private Limited (C1N U70102WB2014PTC203560), having registered office at Village & P.O :-
Patharghata P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (18) Marvelous Landcon Private Limited (CIN U70102WB2014PTC203562), having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal against the public interest at large ?
d) Please provide proper information regarding action taken against the serious complaint dated 08.10.2021 of Biplab Kumar Chowdhury regarding illegal, unlawful and making black money white and also committing offences punishable under Indian Penal Code, prohibition of Benami Property Truncations Act, 2002 regarding companies viz. - (1) Nashib Properties Private Limited (CIN U570109W132012PTC185864) having registered office at 180/1, Block-B Bangur Avenue, Kolkata-700055, West Bengal, (2) Ecostar Impex Private Limited (CIN U51909WB2014PTC202150), having registered office at 195, Bangur Avenue, Block-B, Ground Floor, Kolkata - 700055, District - North 24 Parganas, West Bengal, (3) Exceptional Landcon Private Limited (CIN U70102WI32014PTC203548), having registered office at Village & P.O Patharghata , P.S. -Newtown, Near Hindu 5 Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (4) Adirish Developers Private Limited (CIN U70102WB2014PTC203561), having registered office at having registered office at Village & P.O Patharghata , P.S. - Newtown, Near Hindu Milan Mandir, Kolkata - 700135, District - North 24 Parganas, West Bengal, (5) Bellflowers.
The CPIO furnished a reply to the appellant on 02.11.2021 stating as under -
"...On perusal of the aforesaid RTI application, it is observed that the applicant has sought information on the status of his RTI application dated 07.10.2021. In this context. it is stated that no such RTI application dated 07.10.2021 from the above mentioned applicant has been received by the undersigned..."
Being dissatisfied, the appellant filed a First Appeal dated 09.03.2019. FAA's order dated 20.12.2021 held as under -
"...Para 5. The matter has duly been examined by the undersigned, in the capacity of First Appellate Authority(FAA). It is observed that
1) The RTI application was addressed to Aayakar Bhawan Annexe, P-13, Chowringhee Square, Kolkata - 700069, which Is actually the address of the office of the DGIT(Inv), WB, Sikkim & NER.
2) Further, the complaint letter dated 08.10.2021 of the appellant was related to the Black Money and Benami Transaction matters which are dealt with by the office of the DGIT(Inv), WB, Sikkim & NER. So, keeping in view the spirit of the RTI act, the proper action in the Instant case, on the part of the CPIO concerned, would be to transfer the RTI application dated 27.10.2021 to the office of the DGIT(Inv), WB, Sikkim & NER.
Para 6. In view of the above observations, the concerned CPIO, viz DCIT, Hors.(Admn. & Vig.), Kolkata is hereby directed to transfer the RTI application dated 27.10.2021 of the appellant to the office of the DGIT(Inv), WB, Sikkim & NER within 5 days from the date of receipt of this order..."
Feeling aggrieved and dissatisfied, the appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerging during Hearing:
6The following were present:-
Appellant: Not present.
Respondent: Represented by S. S. Nandy, Assistant Commissioner & Ranveer, ITO present through video-conference.
The Rep. of CPIO invited attention of the bench towards their latest written submission filed prior to hearing and submitted his arguments on the following lines -
"....the appellant had sought for information on the status of his earlier RTI application dated 08.10.2021. However, no such RTI application dated 08.10.2021 from the above-mentioned applicant has been received by the office of the undersigned. Accordingly, the CPIO viz. DCIT, Hqrs.(Admn. & Vig.), Kolkata vide his order under section 7(1) of the RTI Act, 2005 dated 02.11.2021 had disposed of the RTI application dated 27.10.2021.
3. Aggrieved by the said order of the CPIO dated 02.11.2021, the appellant had filed first appeal petition dated 19.11.2022 under section 19(1) of the RTI Act, 2005 which was received in this office on 25.11.2021 by speed post. The First Appellate Authority (FAA) vide its order under section 19(6) of the RTI Act, 2005 dated 20.12.2021 had opined that the information sought by the appellant was related to the Black Money and Benami Transaction matters which are dealt with by the office of the DGIT(Inv), WB, Sikkim & NER and the RTI application was also addressed to Aayakar Bhawan Annexe, P-13 Chowringhee Square, Kolkata-700069 which is actually the address of the office of the DGIT(Inv), WB, Sikkim & NER.
Accordingly, the First Appellate Authority vide its order under section 19(6) of the RTI Act, 2005 dated 20.12.2021 directed the CPIO concerned to transfer the RTI application dated 27.10.2021 to the office of the DGIT(Inv), WB, Sikkim & NER.
4. In compliance to the direction of the First Appellate Authority, the CPIO viz. DCIT, Hqrs.(Admn. & Vig.), Kolkata vide order under section 7(1) of the RTI Act, 2005 dated 22.12.2021 has transferred the RTI application dated 27.10.2021 under section 6(3) of the RTI Act, 2005 to the office of the DGIT(Inv), WB, Sikkim & NER. A copy of the order has also sent to the applicant.
5. This is to be noted in this context that after receiving the above notice of hearing from the Hon'ble Central Information Commission File No. CIC/CCITK/A/2022/105540 dated 28.12.2022 on 02.01.2023, a copy of the said notice along with its enclosures have been mailed to the office of the DGIT(Inv), 7 WB, Sikkim & NER on 10.01.2023 with a request to take further necessary action in this regard as the original RTI application was transferred under section 6(3) of the RTI Act, 2005 to the office of the DGIT(Inv), WB, Sikkim & NER on 22.12.2021. In response, vide letter dated 11.01.2023, it was intimated by the office of DGIT(Inv), WB, Sikkim & NER that the instant RTI application was transferred to the DDIT(Inv.), Admn, Kolkata & CPIO, 0/0. Pr. DIT(Inv.), Kolkata on 27.12.2021. A copy of the said letter dated 11.01.2023 was also forwarded to the applicant...."
Ranveer Bhaumik, Deputy Director & CPIO, Investigation Wing submitted that the TEP filed by the Appellant which is dated 08.10.2021 is under investigation and upon completion of its investigation, broad outcome will be intimated to the Appellant.
Decision:
The Commission based on a perusal of the facts on record and after hearing submissions of the CPIO observes that except para d of impugned RTI Applications, the Appellant sought for answers to speculative queries requiring the CPIO to deduce and interpret records, none of which is as per Section 2 (f) of RTI Act. In this regard, the Appellant shall note that outstretching the interpretation of Section 2(f) of the RTI Act to include deductions and inferences to be drawn by the CPIO is unwarranted as it casts immense pressure on the CPIOs to ensure that they provide the correct deduction/inference to avoid being subject to penal provisions under the RTI Act. For the sake of clarity, the provision of Section 2(f) of the RTI Act is reproduced hereunder:
"2. Definitions.--In this Act, unless the context otherwise requires,--
(f) "information" means any material in any form, including records, documents, memos, e-mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force;.."
The Appellant's attention is also drawn towards a judgment of the Hon'ble Supreme Court on the scope and ambit of Section 2(f) of RTI Act in the matter of CBSE vs. Aditya Bandopadhyay & Ors.[CIVIL APPEAL NO.6454 of 2011]wherein it was held as under:
"35. At this juncture, it is necessary to clear some misconceptions about the RTI Act. The RTI Act provides access to all information that is available and 8 existing.........A public authority is also not required to furnish information which require drawing of inferences and/or making of assumptions. It is also not required to provide `advice' or `opinion' to an applicant, nor required to obtain and furnish any `opinion' or `advice' to an applicant. The reference to `opinion' or `advice' in the definition of `information' in section 2(f) of the Act, only refers to such material available in the records of the public authority. Many public authorities have, as a public relation exercise, provide advice, guidance and opinion to the citizens. But that is purely voluntary and should not be confused with any obligation under the RTI Act." (Emphasis Supplied) Similarly, in the matter of Khanapuram Gandaiah vs Administrative Officer &Ors. [SLP (CIVIL) NO.34868 OF 2009], the Hon'ble Supreme Court held as under:
"7....Public Information Officer is not supposed to have any material which is not before him; or any information he could have obtained under law. Under Section 6 of the RTI Act, an applicant is entitled to get only such information which can be accessed by the "public authority" under any other law for the time being in force. The answers sought by the petitioner in the application could not have been with the public authority nor could he have had access to this information and Respondent No. 4 was not obliged to give any reasons as to why he had taken such a decision in the matter which was before him...."
(Emphasis Supplied) And, in the matter of Dr. Celsa Pinto, Ex-Officio Joint Secretary,(School Education) vs. The Goa State Information Commission [2008 (110) Bom L R 1238], the Hon'ble Bombay High Court held as under:
"..... In the first place, the Commission ought to have noticed that the Act confers on the citizen the right to information. Information has been defined by Section 2(f) as follows.
Section 2(f) -Information means any material in any form, including records, documents, memos e-mails, opinions, advices, press releases, circulars, orders, logbooks, contracts, reports, papers, samples, models, data material held in any electronic form and information relating to any private body which can be accessed by a public authority under any other law for the time being in force; The definition cannot include within its fold answers to the question why which would be the same thing as asking the reason for a justification for a particular thing. The Public Information Authorities cannot expect to communicate to the citizen the reason why a certain thing was done or not done in the sense of a 9 justification because the citizen makes a requisition about information. Justifications are matter within the domain of adjudicating authorities and cannot properly be classified as information." (Emphasis Supplied) Nonetheless, the reply provided by the CPIO earlier as s also clarifying the factual position regarding the status of Complaints/TEP dated 08.10.2021 now to assist the Appellant is in the spirit of RTI Act, merits of which cannot be called into question.
Having observed as above and more particularly considering the absence of the Appellant during hearing to buttress the CPIO's version, no further action is warranted in the matter.
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 / 10