Appeal Before CITA

I was doing a business. I was doing a commission business. i did not file any return for the year. Business is like i take order of rice from one party(Ram) and then i told a rice mill to send the the rice to ram. i was not aware of income tax. i did not take or ask any purchase bills or sale bills. after receiving the rice ram deposit cash to my current account. then i withdraw cash and paid to the rice mill. for the AY 2016-17 1,73,00000 was deposited to my account. during demonetization period rice mill produce me bill and i pay him by cheque because rice mill said that to do. now officer added total deposit under section 69 and taxed under section 115BBE. demand is 2 crore 15 lakhs.
i prefer appeal to cita. is there any option to relief...my age is 23 now. what should i do. both party is avoiding me..pls suggest