CENTRAL INFORMATION COMMISSION
.....
F.No.CIC/AT/A/2007/01558
Dated, the 08th July, 2008.
Appellant : Shri P.C. Sekhar
Respondents : Income Tax Department
This second-appeal by Shri P.C. Sekhar (appellant) came up for hearing
on 02.06.2008. Appellant was present in person along with his mother,
Smt.P.Tirunagavalli and the respondents were absent.
2. Apart from the main-appeal against non-disclosure of information, the
appellant has also filed a complaint against the respondents for their failure to
supply information to him within the time stipulated under
Section 7(1) of the RTI Act.
Appeal:
3. Appellant stated that he had filed his RTI-request dated 29.03.2007
comprising the following request:-
“1A Facts:
TDS certificate for the financial year 2005-06 was not issued to me
by my employer from 29-04-06 to 05-12-06 despite numerous
reminders. The issuance of TDS certificate on 05-12-06 was done
due to intervention of Central Information Commission.
1B Information Required:
Following records of the Income Tax Department in pursuance of
my complaint letters dated 02-08-06 and 26-10-06.1. Notings;
2. Action taken reports;
3. Letters of communication to my employer.
2A Facts:
Hon’ble Supreme Court had held in number of cases that the
corporate character would be ignored and veil would be pierced
where the same is misused for the purpose of committing illegalityPage 1 of 4
or for defrauding others. The Hon’ble Supreme Court had further
held that justice has no favorite other than truth. Fraud vitiates all
transactions known to the law, however, high degree of solemnity
may be attached to the transactions. Few case laws are cited
below:-o COMMISSIONER OF CENTRAL EXCISE, NEW DELHI VS. MODI
ALKALIES & CHEMICALS LTD. Appeal (Civil) 7827-7834 Of 2002 DOJ:
18/08/2004.o DELHI DEVELOPMENT AUTHORITY VS. SKIPPER CONSTRUCTION
Special Leave Petition (Civil) 21000 of 19932B Information Required:
Following records of the Income Tax Department in pursuance of
my complaint letter dated 23-02-2007 wherein corroborating
evidences were submitted to substantiate the fraud committed by
my employer.1. Notings;
2. Action taken reports;
3. Letters of communication to my employer.”
4. CPIO provided replies to the appellant on 09.08.2007 (demanding fee)
and on 14.092007. Appellant filed his first-appeal dated 01.10.2007 against the
order of the CPIO by post which was returned to him undelivered.
He, thereafter, filed his first-appeal dated 08.10.2007 through the CPIO,
Shri K.M. Verma, but no reply was given to him from the Appellate Authority’s
end.
5. The appellant has submitted that reply provided to him by the CPIO was
entirely unconnected with the queries made by the appellant in his
RTI-application. While the information which the appellant had asked for was in
respect of notings and action taken on appellant’s TDS deductions by the Income
Tax Office at Bombay, the reply provided to him included extracts of documents
which had nothing to do with the subject of the appellant’s RTI-application.
Appellant has reiterated that he be provided the relevant information which
included the notings by the Mumbai office of Income Tax Department in the
matter of appellant’s TDS deduction, action taken reports and communication by
the Income Tax Department to the employer of the appellant in the matter of
TDS deductions.
Decision:
6. Commission noted that the respondents had failed to appear for the
hearing of the second-appeal before the Commission. They had also failed to
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furnish their written-submissions about the points made by the appellant in his
second-appeal, which was transmitted to the CPIO and the Appellate Authority,
vide Commission’s notice dated 26.12.2007.
7. A perusal of the submissions made by the appellant vis-Ã -vis the replies of
the CPIO prove the point made by the appellant that he had not been provided
the information as requested by him. There appears to be an attempt to somehow
go through the motions under the RTI Act without actually disclosing
information as requested by the appellant in his RTI-application. This is contrary
to the letter and the spirit of the RTI Act.
8. The CPIO, Shri K.M.Verma, Commissioner of Income Tax (TDS)
(or his successor, if any) is directed that within one week from the date of the
receipt of this order he shall provide all requested information to the appellant
free of cost. He shall also separately issue a notice to the appellant asking him to
inspect the documents held by the CPIO or an officer of the public authority as
the case may be corresponding to the appellant’s RTI-queries. Should the
appellant wish to inspect documents, records and files, these shall be disclosed to
him by the CPIO through inspection within two weeks of the requisition for
inspection being filed by the appellant, which he shall be allowed to file within 4
weeks from the date of the receipt of this order. Appellant shall be allowed to
take copies of such documents as he may identify without any payment of
charges or fees.
9. The appeal is disposed of with these directions.
Complaint:
10. As there had been delays in providing information to the appellant by the
CPIO and total silence from the side of the Appellate Authority, notice under
Section 20(1) of the RTI Act be served on the CPIO to show cause as to why a
penalty of Rs.25,000/- not be imposed on him for provision of delayed,
incomplete and misleading information to the complainant in response to
appellant’s RTI-application dated 29.03.2007.
11. Notices under Section 19(8)(b) may be served on the head of the public
authority, viz. Chairman, CBDT, repeated to the Appellate Authority & Chief
Commissioner of Income Tax, Mumbai to show cause as to why a compensation
of Rs.50,000/- should not be awarded to the complainant, Shri P.C. Sekhar for
the detriment suffered by him due to non-disposal of his first-appeal by the
Appellate Authority. Notices returnable in 2 weeks.
12. Schedule show-cause hearing.
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12. Copy of this decision be sent to the parties.
Sd/-
(A.N. TIWARI)
INFORMATION COMMISSIONER
Authenticated by –
Sd/-
( D.C. SINGH )
Under Secretary & Asst. Registrar
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