Pls help in preparation statement of face for appeal file in form 35

for the A/Y 2017-18, in pursuance of the information available with Department on AIMS module of ITBA in respect of cash deposit in banks during demonization period i.e. form 9th November, 2016 to 30th December,2016 amounting to Rs. 10,64,000/- this case was re-opened u/s 147 with the approval of Joint Commissioner of Income Tax, Rang-3, Purnea for verification of nature and sources of cash deposit during demonization of Rs. 10,64,000/-
after being categorized as priority-03 (operation clean money) and failure upon the part of the assessee to file reply against online query raised in AIMS in this regards.
Information available with this office is as under:-


Name of Bank/Branch Account Number
Total amount Credited/Deposited(CR.) in bank in F/Y 2016-17
Total cash deposit
During demonetization

State Bank of India,
Pratapganj
34368078965
Rs. 72,75,285/-
Rs. 10,64,000/-


-------------do--------
11786951096
Rs. 12,46,512/-


Total= 85,21,797/-



Accordingly, notice u/s 148 of the I.T.Act 1961 dated 22.05.2018 was served upon assessee requesting him to file his return of income within 30 days from the receipt of notice but assessee failed to file his ITR in response to notice u/s 148 within specified time and filed his ITR on 23/11/2018 which is not as per the Act.
Notice/letter u/s 133(6) of the I.T.Act 1961 issued to the Br. Manager, State Bank of India, Pratapganj for furnishing the bank account statement. Bank account statement has been obtained from the bank in response to notice/letter u/s 133(6) of the I.T.Act 1961.
Later, following opportunities have also been afforded to the assessee to explain the nature and sources of cash deposit in banks during demonetization period in form of notices/show causes as per table provided below.
Sl.
No.
Nature of notice
Date of issue
Compliance on or before
Mode of service
Delivery/Service status
Remarks

1
Notice u/s 148
22/05/2018
Within 30 days from the service of notice
E-mail & Speed Post
Delivered 22/05/2018
No- compliance

2
Notice u/s 143(2)
14/03/2019
25/03/2019
E-mail & Speed Post
Delivered  14/03/2019
No- compliance

3.
Notice u/s 142(1)
04/09/2019
19/09/2019
E-mail &      Speed Post
Delivered 04/09/2019
No- compliance

4
Show cause notice
30/10/2019
04/11//2019
E-mail & Speed Post
Delivered on 30/10/2019
No- compliance

From the perusal of e response of e-proceedings facility, it is seen that the assessee has failed to make any response of above notices/show causes till date meaning that the assessee has no explanation whatsoever in respect of the query of cash deposit in banks during demonization period i.e. form 9th November, 2016 to 30th December, 2016 amounting to Rs. 10,64,000/-
It is also relevant to mention that even after extending reasonable opportunities to the assessee, the assessee has not made any response of the above mentioned notices/show causes on the e-filing e-proceeding facility. Hence it is understandable that the intention of the assessee appear malafied and motive to evade tax.
As such, the issue of cash deposit in banks during demonization period of Rs. 10,64,000/- stands unverified & unexplained due to non-cooperation of the assessee in spite of providing ample opportunities.
In this context, the assessee has already been served with a show cause notice dated 30/10/2019 clearly mentioning therein that in the event of failure to make compliance, why assessment in this case should not be completed on the basis of material available on record under the provisions of section 144 of the I.T Act, 1961(Best Judgement Assessment)
In view of above repeated non compliances, it is clear and so presumed that the assessee has no explanation whatsoever in respect of cash deposit in banks during demonization period.
Apparently, entire amount credited/deposited (CR.) in above bank accounts including cash deposit, clearing, RTGS, NEFT etc aggregating to Rs. 85,21,797/- also remains unverified and unexplained due to non-cooperation of the assessee and I am left with no option but to complete the assessment in this case on the basis of material available on the record within the provisions of section 144 of the Income Tax Act-1961 for the A.Y. 2017-18.
As such, entire amount credited/deposited (CR.) in above bank accounts including cash deposit, clearing, RTGS, NEFT etc aggregating to Rs. 85,21,797/- is treated as unexplained money of the assessee within the provisions of section 69A of the I.T Act, 1961 read with section 115BBE of the I.T Act, 1961 for A/Y 2017-18 and is added to the total income of the assessee.
Total Income of the assessee is assessed/computed as under:-
Unexplained money u/s 69A read with section 115BBE of I.T Act, 1961= Rs. 85,21,797/-
Income shown in ITR= 6,33,870/-
Assessed Income = Rs. 91,55,667/-
Since, in the instant case addition has been made u/s 69A of the I.T Act, 1961 and tax is payable u/s 115BBE of the I.T Act, 1961 penalty u/s 271AAC of the I.T Act, 1961 is required to be levied and so penalty proceeding u/s 271AAC of the I.T Act, 1961 is hereby initiated.
Assessed u/s 144 read with section 147 of the Income Tax Act, 1961 on a total income of Rs. 91,55,667/-
Interest is charged as per rule. Demand notice is issued accordingly working of tax as per ITNs 150 is enclosed herewith.
Issued penalty notice u/s 271AAC of the I.T Act, 1961.
Computation of Tax
Tax on total Assessed income Rs. 91,55,667/- Rs. 54,93,400/-
EC & HEC Rs. 1,64,802/-
Total Tax Rs. 56,58,202/-
Interest u/s 234A Rs. 9,05,312/-
Interest u/s 234B Rs. 18,07,424/-
Tax Payable Rs. 83,70,938/-
Less : Tax Paid Rs. 68,090/-
Net tax payable Rs. 83,02,848/-