Central Information Commission
Susmita Deb vs Chief Commissioner Of Income Tax (Cca) , ... on 28 August, 2025
के ीय सूचना आयोग
Central Information Commission
बाबा गंगनाथ माग, मुिनरका
Baba Gangnath Marg, Munirka
नई िद ी, New Delhi - 110067
File No: CIC/CCITK/A/2024/610046
Susmita Deb .....अपीलकता/Appellant
VERSUS
बनाम
CPIO,
Income Tax Officer, Ward 54,
Bamboo Villa, 169, AJC Bose Road,
Kolkata - 700014 .... ितवादीगण /Respondent
Date of Hearing : 07.08.2025
Date of Decision : 14.08.2025
INFORMATION COMMISSIONER : Vinod Kumar Tiwari
Relevant facts emerging from appeal:
RTI application filed on : 15.12.2023
CPIO replied on : Not on record
First appeal filed on : 16.01.2024
First Appellate Authority's order : Not on record
2nd Appeal/Complaint dated : 07.03.2024
Information sought:
1. The Appellant filed an (online) RTI application dated 15.12.2023 seeking the following information:
"The application is submitted as per RTI Act 2005 to provide Form 26AS and basic taxable income and property information for my husband Mr. Phalguni Deb as the family matter is pending before Honorable Court Raipur case no MJC27 2020 and maintenance Criminal case No 229 2020 1 Husband Mr. Phalguni Deb PAN AIXPDXXXX Page 1 of 5 As per direction issued Judgements of Vemen Udaoudi Vs PIO, EPFO, New Delhi, Amrita Chatterjee vs CPIO , income Tax Office and Rahmat Bano Vs CPIO. Kindly provide the requested information of my husband Form 26 AS from year 2019 to year 2024 and 2025."
2. Having not received any response from PIO, the appellant filed a First Appeal dated 16.01.2024. The FAA order is Not on record.
3. Feeling aggrieved and dissatisfied, appellant approached the Commission with the instant Second Appeal.
Relevant Facts emerged during Hearing:
The following were present:-
Appellant: Not Present.
Respondent: Shri Anand Kumar Sant, Income Tax Officer & CPIO present through Video-Conference.
4. Proof of having served a copy of Second Appeal on Respondent while filing the same in CIC on 07.03.2024 is not available on record. Respondent confirms non-service.
5. Written submissions of the Appellant are taken on record.
6. The Respondent while defending their case inter alia submitted that they have categorically informed that the information sought by the Appellant is personal information of third party, which is exempted from disclosure under Section 8(1)(j) of the RTI Act.
7. The Respondent referred to the communication made within their department, which is taken on record and the same is reproduced hereinbelow:
"The above referred notice addressed to the CPIO, Income Tax Officer, Ward-54, Bamboo villa, 169, AJC Bose Road Kolkata 700014, has been received in this office inadvertently.
On going through the notice and its contents it is seen that Smt. Susmita Deb of address 1698/8, Sector-2, Shivanand Nagar, Near Jhanda Chowk, Page 2 of 5 Raipur- 492008, Chhattisgarh, raised an RTI request to receive form 26AS of her husband, Mr. Phalguni Deb (PAN AIXPD2196F) on 15.12.2023 vide no. CCITK/R/E/23/00208. The petition was assigned to PCCIT, Kolkata and was further forwarded to Addl. CIT, Range-61, Kolkata. The petitioner did not received any response within 30 days and filed an appeal vide no. CCITK/A/E/24/00007 on 16.01.2024 before the first appellate authority being Addl. CIT Range-61, Kolkata. Thereafter the petitioner did not receive any response.
Now the assessee has filed an appeal before the central information commission, New Delhi under the Right to Information Act 2005 wherein the petitioner has mentioned the details of CPIO as Income tax officer, Kolkata (kolkata,[email protected]) The petitioner has mentioned that the name of the officer issot known and the address of the CPIO has been mentioned as Bamboo villa, 169, AJC Bose Road Kolkata 700014.
The petitioner has sought the information of her husband whose name is Mr. Phalguni Deb and (PAN AIXPD2196F). As per the PAN database, the PAN belongs to ITO Wd-62(1). Kolkata. The notice has been sent to ITO, Ward 54, Kolkata which has no existence at present. Since the PAN belongs to ITO Wd-62(1), Kolkata and also the petitioner has raised the RTI request and the appeal with Addl. CIT Range-61, Kolkata, so the notice for hearing along with all other documents enclosed is sent to you for necessary action and compliance."
Decision:
8. In furtherance of hearing proceedings, the Commission based on a perusal of the facts on record observes that this bench has dealt with cases bearing the factual matrix of a spouse seeking salary slip of another in pursuit of a matrimonial dispute and the stance that had been maintained by it so far is that the information sought for in the RTI Application pertains to the personal information of a third party and stands duly exempted under Section 8(1)(j) of the RTI Act. In this regard, the attention of the Appellant(s) has been drawn towards a judgment of the Hon'ble Supreme Court in the matter of Central Public Information Officer, Supreme Court of India Vs. Subhash Chandra Agarwal in Civil Page 3 of 5 Appeal No. 10044 of 2010 with Civil Appeal No. 10045 of 2010 and Civil Appeal No. 2683 of 2010 wherein the import of "personal information"
envisaged under Section 8(1)(j) of RTI Act has been exemplified in the context of earlier ratios laid down by the same Court in the matter(s) of Canara Bank Vs. C.S. Shyam in Civil Appeal No.22 of 2009; Girish Ramchandra Deshpande vs. Central Information Commissioner & Ors., (2013) 1 SCC 212 and R.K. Jain vs. Union of India & Anr., (2013) 14 SCC
794. The following was thus held:
"59. Reading of the aforesaid judicial precedents, in our opinion, would indicate that personal records, including name, address, physical, mental and psychological status, marks obtained, grades and answer sheets, are all treated as personal information. Similarly, professional records, including qualification, performance, evaluation reports, ACRs, disciplinary proceedings, etc. are all personal information. Medical records, treatment, choice of medicine, list of hospitals and doctors visited, findings recorded, including that of the family members, information relating to assets, liabilities, income tax returns, details of investments, lending and borrowing, etc. are personal information. Such personal information is entitled to protection from unwarranted invasion of privacy and conditional access is available when stipulation of larger public interest is satisfied. This list is indicative and not exhaustive..."
9. In light of the above observations, the Respondent should ascertain that the Appellant is the legally wedded wife of Shri Phalguni Deb (as mentioned in RTI application) and there is a maintenance case/matrimonial case pending before the judicial Court. The Respondent should further ensure that whether Shri Phalguni Deb has been filing her ITR.
10. If the information sought is available on their records, then, the Respondent is directed to provide the "generic details of the net taxable income/gross income" of the estranged husband for the period as mentioned in the RTI application, free of cost, within four weeks from the date of receipt of the documents from the Appellant. If the information sought pertains to some other CPIO, the Respondent is directed to take assistance under Section 5(4) of the RTI Act to collect information, from the concerned PIO, as sought in the RTI application Page 4 of 5 and provide the information as mentioned above to the Appellant, within the given time.
11. If the information sought is not available, then the Respondent/present CPIO is directed to file an affidavit with the Commission with a copy of it duly endorsed to the Appellant, free of cost deposing categorically that the information sought by the Appellant in above-mentioned RTI application is not available in their records, within the given time.
12. The FAA is directed to ensure compliance of this order.
The appeal is disposed of accordingly.
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 Copy To:
The FAA, Office of Director General of Income Tax (Inv), Aayakar Bhawan, 9th Floor, 110 Shantipally, E M Bypass, Kolkata - 700107 Page 5 of 5 Recomendation(s) to PA under section 25(5) of the RTI Act, 2005:-
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