IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 Mr. Popatrao Dashrathrao Suryawanshi ITO, Ward 7(4), Pune S.No.38, Tingre Nagar, Havaldar Mala, Vs.

Vishrantwadi, Pune – 411015 PAN: ADHPS2643F (Appellant) (Respondent)

Assessee by : Shri Suhas Bora Department by : Shri Manish Mehta, Addl.CIT Date of hearing : 19-01-2026 Date of pronouncement : 21-01-2026

O R D E R

PER R.K. PANDA, V.P:

This appeal filed by the assessee is directed against the order dated

08.12.2023 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2017-18.

2. Facts of the case, in brief, are that the assessee is an individual and filed his return of income on 31.10.2017 declaring total income of Rs.3,86,340/-. The case was selected under CASS and a notice u/s 143(2) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was issued and served on the assessee. Subsequently the Assessing Officer issued notices u/s 142(1) of the Act which were also duly served on the assessee.

3. During the course of assessment proceedings the Assessing Officer noted that the assessee had entered into a joint v