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2015 (4) TMI 1067 - CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL PRINCIPAL BENCH NEW DELHI

2015 (4) TMI 1067 - CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, PRINCIPAL BENCH, NEW DELHI - 2016 (331) E.L.T. 492 (R. T. I.) - RTI application - Held that:- Point A(v) is about the address of the house stated to have been taken on rent of ₹ 10,000/- by Shri S.K. Verma at Bangalore. Point A(vi) is about providing the address of all the Government quarters/residential accommodation allotted to Shri S.K. Verma during his tenure at Bangalore. Point B is regarding providing of details of .....

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re in respect of providing certified copies of all the rent receipts of ₹ 10,000/- per month submitted by Shri Verma along with the copy of the communication in which he had sought income tax exemption in respect of HRA and providing certified copy of the communication received from Shri S.K. Verma, Asstt. Registrar, CESTAT, Bangalore under which the lease deed for the house claimed to have been taken by him on monthly rent of ₹ 10,000/- per month had been enclosed. In respect of as .....

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a copy of the inquiry report should be furnished to the applicant. - 10-28(A)/CESTAT/FAA/ RK/2015 in CPIO ID Nos. 10-15/CESTAT-CPIO/RP/2015 - 24/2015 - Dated:- 10-4-2015 - Shri Rakesh Kumar, First Appellate Authority The applicant vide application dated 30th January 2015 filed under Section 6 of the RTI Act, 2005 had sought the following information :- (A) The applicant has learnt that Shri S.K. Verma, Asstt. Registrar, CESTAT during the year 2009, 2010 and 2011 has submitted Lease Agreemen .....

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the deduction/the tax benefit that has been given to Shri S.K. Verma, Asstt. Registrar for the payment of the rent of ₹ 10,000/- per month for the house alleged to have been taken by him on rent at Bangalore. (iii) Please provide the certified copies of all the Rent Receipts of ₹ 10,000/- submitted by him along with copy of the communication in which he has sought deduction from payment of income tax/TDS for the said amount. (iv) Please provide certified copy of the communi .....

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provide the address of all the Govt. quarters/residential accommodation allotted to Shri S.K. Verma, during his tenure at Bangalore. (B) Please provide details of the information whether the matter regarding fraudulently claiming the income tax deduction by Shri S.K. Verma by showing a Government quarter as private property and then claiming income tax deduction for the monthly rent of ₹ 10,000/-, has been brought to the notice of the Registrar of the CESTAT and the Hon ble President .....

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s furnished the reply enclosing the information, the applicant not satisfied with the reply of the CPIO furnishing the information, has filed this appeal, as according to the applicant in respect of Point A(iii), A(iv), A(v), A(vi) and Point B, only part information has been furnished and the required documents have not been furnished. 3. This matter had been heard on 10-4-2015. 4. Before coming to the point of dispute in this appeal it would be worthwhile stating the background of thi .....

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e being drawn from Delhi and as per the records of the Account Officer in the office of the CESTAT, New Delhi, based on certain communications alleged to have been received from Shri Verma, he during his posting at Bangalore was staying in a rented house, not in the Government accommodation. It also appears that besides drawing HRA while staying in a Government quarter and non-deduction of the licence fee, Shri Verma had also produced rent receipt along with rent agreement for claiming Income Ta .....

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eipt No. 12, dated 1-3-2010 of ₹ 10,000/- CPIO s letter dated 27-2-2015 mentions that rent agreement is not traceable. As per CPIO s letter dated 27-2-2015, while the rent receipt No. 12, dated 1-3-2010 is in respect of house No. 105S - HIG B7, 4th Cross Road, 5th Phase, Yelahanka, New Town, Bangalore , the Government house allotted to him as per information received on 6-9-2011 was B-7-105 (Type III), Yelahanka, Bangalore . 6. The information in respect of - (a) period during which t .....

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had attended the office at Delhi from 15-12-2014 till the date of providing the information has already been furnished. The dispute is only in respect of the points A(iii), A(iv), A(v), A(vi) and B. 7. Point A(iii) is for providing certified copies of all the rent receipts submitted by Shri S.K. Verma along with the copy of the communication in which he has sought income tax exemption on HRA being claimed by him. Point A(iv) is about providing certified copy of the communication received fr .....

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the matter regarding fraudulent claim of income tax deduction by Shri Verma by showing Government quarter as private property and claiming income tax deduction for the monthly rent of ₹ 10,000/- has been brought to the notice of the Registrar and Hon ble President. 7.1 In my view the information/factual position in respect of point A(v), A(vi) and B can be provided. Accordingly the same may be provided forthwith. 8. As regards the points A(iii) and A(iv), the same are in respect .....

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the Account Officer, these documents are not traceable. With regard to the lease deed, the CPIO in his reply dt. 27-2-2015 to the applicant has stated that the same is not traceable and with, regard to the rent receipts, except for copy of one rent receipt, other rent receipts are not available. However, photocopy of the letter dated 7-6-2010 of Shri S.K. Verma, the then Asstt. Registrar, Bangalore addressed to Drawing and Disbursement Officer, CESTAT, New Delhi, does indicate that under this le .....

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licant in respect of Point A(vi), it appears that the quarter No. 105 S-HIG-B-7, 4th Cross Road, 5th Phase, Yelahanka, New Town, Bangalore mentioned in the rent receipt was a Government quarter which has been allotted to him. If this is so, presenting rent receipt by Shri Verma showing the Government quarter allotted to him as having been taken on rent would be a serious mis-conduct. In this background it is all the more necessary to make all possible efforts to trace the document - the rent agr .....

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ns of the Central Information Commission (CIC) should be carried out by an Officer not below the rank of Joint Secretary and copy of such commission should be provided to the CIC as well as to the respondent (Shri Vishwas Bhamburkar). In para 7 of this judgment Hon ble High Court has observed that - ordinarily, the information which at some point of time or the other was available in the records of the government, should continue to be available with the concerned department unless it has been d .....

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