A prerequisite to use EFS (Encrypting File System) encrypted files from logon session created by Tectia SSH Server is the correct configuration of EFS on the host itself. How to use the Encrypting File System, see http://msdn.microsoft.com/en-us/library/ms995356.aspx. It should be made sure that the access works as expected for users who are logged on to the system using native Windows means (e.g., from console or via Remote Desktop).
You will be able to access EFS encrypted files from sessions created by Tectia SSH Server only if you have logged in using credentials of the native Windows user account.