Lost account statements - means black money?

In this digital age, almost any statement can be regenerated. Otherwise also minimum 7 years records are required to be maintain.

This USA based payment processor I used don't provide financial statements for more than 3 years. Now I want to know if this money will be considered black money by IT department? Please answer appropriately with full details at earliest.

You will be given chance to justify the source of the income. If by all means, you cannot justify, it would be treated as that.

I think, the account statements are lost and would proof IT department is not going to believe words? As the money arrived in my bank account of India in 2011 and 2013, can I file a ITR now and pay Income Tax with interest(or penalty)?

Or is it required that I go with the declaration of undisclosed income scheme which has been extended?