What did the Tribunal hold?

The Tribunal has not yet delivered its final decision as the provided text is only the beginning of the order. The core issue revolves around the inclusion of funds from a joint bank account.

The assessee is in appeal against the order of the CIT(A) for AY 2017-18. The Assessing Officer included an amount of Rs. 42,37,060 from a joint account with Aparajita in the assessee's income.

What were the issues?

The primary issue is whether the amount in the joint bank account should be treated as the assessee's income.

Mr. Abhijeet Pattnaik, Khorda vs ITO | ITAT Cuttack 2025

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: DUVVURU RL REDDY(KZ) RL REDDY(KZ) RAJESH KUMAR

For Appellant: Shri B.R. Panda, Adv

For Respondent: Shri Prateek Kr. Mishra, Sr. DR

Hearing: 03/07/2025Pronounced: 03/07/2025

Mr. Abhijeet Patttnaik Vs. ITO, , Bhawani Bhawani Patna Patna Ward, Ward, At: Falt No: 207 , Block At: Falt No: 207 , Block- A, Bhawanipatna. Supratik Exotica Apartment Supratik Exotica Apartment – Gothapatna, Baramunda Colony, Gothapatna, Baramunda Colony, Bhubaneswar, 751003 PAN/GIR No. ASYPP 6108 L ASYPP 6108 L (Appellant) ) .. ( Respondent Respondent) Assessee by : Shri B.R. Panda, Adv Revenue by venue by : Shri Prateek Kr. Mishra, Sr. DR Date of Hearing : Date of Hearing : 03/07/2025 Date of Pronouncement : Date of Pronouncement : 03/07/2025 O R D E R Per Bench The present appeal is directed at the instance of assessee The present appeal is directed at the instance of assessee against the order of ld. against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NAFC), New Centre (NAFC), New Delhi NFAC), Delhi dated 27/03/2025 27/03/2025 in Appeal No. NFAC/2016-17/1012 17/10127296 passed for Assessment Year 2017-18.

At the outset, ld AR of the At the outset, ld AR of the assessee submitted that in the assessment order, the in the assessment order, the Assessing Officer has taken an amount of Rs.42,37,060/ Assessing Officer has taken an amount of Rs.42,37,060/- in the joint account with Aparajita in the joint account with Aparajita

P a g e 1 | 3 Copy of the Order forwarded to : 1. The Appellant : Mr. Abhijeet Patttnaik At: Falt No: 207 , Block- A, Supratik Exotica Apartment – Gothapatna, Baramunda Colony, Bhubaneswar, 751003

MR. ABHIJEET PATTNAIK,KHORDA vs. INCOME TAX OFFICER BHAWANI PATNA WARD, BHAWANIPATNA

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments