Central Information CommissionS. Zakir Hussain vs Chief Commissioner Of Income Tax (Cca), ... on 16 September, 2021Author:Neeraj Kumar GuptaBench:Neeraj Kumar Guptaके   ीय सूचना आयोग\n                         Central Information Commission\n                           बाबा गंगनाथ माग,मुिनरका\n                         Baba Gangnath Marg, Munirka\n                         नई द ली, New Delhi - 110067\n\nि तीय अपील सं या/Second Appeal No. CIC/CCACH/A/2020/103761\n\nMr. S. Zakir Hussain                                   ... अपीलकता/Appellant\n                                  VERSUS\n                                    बनाम\nCPIO                                                   ... ितवादी /Respondent\nO/o. the Income Tax Officer, Non-\nCorporate Ward No. 6(5) Income\nTax Department, Room No. 214,\n2nd Floor, Wanaparthy Block No.\n121, MG Road, Chennai-600034\n\nRelevant dates emerging from the appeal:-\n\nRTI : 28-08-2019            FA    : 06-10-2019          SA       : 22-01-2020\n\nCPIO : 27-09-2019           FAO : 06-11-2019            Hearing : 14-09-2021\n\n                                   ORDER1.     The appellant filed an application under theRight to Information Act,\n2005(RTI Act) before the Central Public Information Officer (CPIO) O/o. The\nIncome Tax Officer, Non-Corporate Ward No. 6(5), MG Road, Chennai. The\nappellant seeking information on five points, including inter-alia as under:-"1. Whether any audit objections were raised in connection with the\n             assessment of the assesse for the assessment year 2010-11? lf so,\n             what are those audit objections?2.    Copy" of the correspondences by the Audit party with the\n             Assessing Officer / Principal Chief Commissioner/ Principal\n             Commissioner/Chief Commissioner / Commissioner of income\n             Tax and vice-versa, in connection with the assessee's assessment\n             for the assessment year 2010". etc.2.     As the CPIO denied the information sought undersection 8(1)(e)of the\nRTI Act, 2005, the appellant filed the first appeal dated 06-10-2019 requesting\nthat the information should be provided to him. The first appellate authority\ndisposed of the appeal vide ordered dated 06-11-2019. Thereafter the appellantPage 1 of 4filed a second appeal u/Section 19(3)of the RTI Act before the Commission on\nthe ground that information has not been provided to him and requested the\nCommission to direct the respondent to provide complete and correct\ninformation.Hearing:3.     The appellant attended the hearing through audio-call. The respondent,\nShri R. Balaji Vishwanath, ITO/ CPIO attended the hearing through audio-call.4.     The respondent submitted their written submissions dated 09.09.2021 and\nthe same has been taken on record.5.     The appellant submitted that complete and correct information has not\nbeen provided to him by the respondent on his RTI application dated\n28.08.2019. He further submitted that denying of such information, documents\nof which can be submitted by the respondent in the parliament but not to the\ncitizens is against the spirit of theRTI Act, 2005.6.     The respondent submitted that vide their letter dated 27.09.2019, they\nhave denied the information to the appellant underSection 8(1)(e)of the RTI\nAct. The FAA vide its order dated 06.11.2019 has also upheld the reply\nfurnished by the CPIO. The respondent further submitted that a similar matter\nhas already been heard by the Commission vide second appeal no.\nCIC/CCACH/A/2018/126848-BJ, dated 15.11.2019, wherein the Commission\ndeclined to intervene in the matter on the grounds that the matter is subjudice\nbefore the Hon'ble High Court of Madras. Furthermore it is submitted that the\ninformation sought by the appellant pertains to the internal process of the\ndepartment and hence cannot be furnished. Upon being queried by the\nCommission whether the Hon'ble High Court of Madras has given any stay\norder with regards to non- furnishing of the information sought by the appellant.\nthe respondent replied in Negative.Decision:7.     The Commission, after hearing the submissions of both the parties and\nafter perusal of records, observes that upon the bare reading of the judgment as\nreferred by the respondent vide second appeal no.CIC/CCACH/A/2018/126848-\nBJ, dated 15.11.2019, it is clear that the said decision deals with the RTI\napplication dated 12.02.2018 only, wherein the appellant has sought the date\nwhen the audit section had communicated to the assessing officer/ income tax\nofficer reference of his assessment and issues related thereto. The respondent\nmade a combined submissions in the matter which was reproduced as it is and\nwas not factored upon by the Commission in the order. The Commission alsoPage 2 of 4observes that since no stay order has been passed by the Hon'ble High Court of\nMadras in this regard as stated by the respondent, the Commission is required to\nadjudicate upon the same as per the provisions of theRTI Act, 2005.8.     With regards to query no. 01 & 02 of the RTI application, the\nCommission observes that the query pertains to the internal audit report of the\npublic authority for their own interpretation and reliance and hence is a report of\nfiduciary capacity that cannot be disclosed under Section. 8(1)(e) of theRTI\nAct, subjected to the decision passed by the Hon'ble High Court of Madras if\nthe matter is still pending litigation before the same as claimed by the\nrespondent.9.     Insofar as query no. 03 to 05 of the RTI application is concerned the\nCommission observes that the correspondence between the Principal Chief\nCommissioner and the Assessing Officer regarding the reopening of the case of\nthe appellant is directly related to the act of the public authority on assessment\nof the appellant's own income and should be shared with him in the interest of\ntransparency and fair functioning of the assessment wing. Therefore, the\nCommission directs the respondent to furnish the information sought by the\nappellant on query no. 03 to 05 of the RTI application upon charging the\nrequisite fees as per the Rule 4 of the Right to Information Rules, 2012, within a\nperiod of 30 days from the date of receipt of this order under the intimation to\nthe Commission.10.      The Commission also instructs the Respondent Public Authority to\nconvene periodic conferences/seminars to sensitize, familiarize and educate the\nconcerned officials about the relevant provisions of theRTI Act, 2005for\neffective discharge of its duties and responsibilities.11. With the above observations, the appeal is disposed of.12. Copy of the decision be provided free of cost to the parties.नीरज कु मार गु ा)\n                                        Neeraj Kumar Gupta (नीरज           ा\n                                                                सूचना आयु )\n                                      Information Commissioner (सू\n\n                                                         दनांक / Date : 14-09-2021Page 3 of 4Authenticated true copy\n(अिभ मािणत स यािपत  ित)\n\nS. C. Sharma (एस. सी. शमा),\nDy. Registrar (उप-पंजीयक),\n(011-26105682)\n\nAddresses of the parties:\n\n\n1.    CPIO\n      O/o. the Income Tax Officer,\n      Non-Corporate Ward No. 6(5)\n      Income Tax Department, Room No. 214,\n      2nd Floor, Wanaparthy Block No. 121,\n      MG Road, Chennai-600034\n\n2.    Mr. S. Zakir Hussain\n      AdvocatePage 4 of 4