Bench: Shri Sonjoy Sarma & Shri Sanjay Awasthii.T.A. No.61/Pat/2023 Assessment Year: 2017-18 Dharmendra Kumar……….. ………...…..…………………....Appellant Panchuchak Ramnagar Colony, Patna, Bihar – 801503. [Pan: Bftpk2616B] Vs. Ito, Ward-4(2), Patna………………….............................…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 09, 2025 Date Of Pronouncing The Order : January 13, 2025 आदेश / Order Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.07.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. Brief Facts Of The Case Are That Based On An Information Obtained From Aims Database By Using Itba Modules, The Assessing Officer Observed That The Assessee Had Deposited Rs.39,23,000/- In Various Bank Accounts During The Period Of Demonetisation. As The Assessee Did Not File A Return Of Income & The Source Of The Said Deposits Were Remained Unexplained & Unaccounted For During The Relevant Assessment Year, The Assessing Officer Believed That Income Chargeable To Tax Had Escaped Assessment Within The Meaning Of Section 147 Of The Act. Accordingly, The Assessing Officer Issued Notices U/S 142(1) Along With 148 Of The Act To The Assessee But There Was No Response From The

section 133(6) of the Act and found that the assessee had deposited on different dates a total sum of Rs.1,10,67,604/- in different bank accounts. Therefore, the Assessing Officer treated the entire amount of Rs.1,10,67,604/- as unexplained and unaccounted income u/s 69A r.w.s. 115BBE of the Act by adding it to the total income