ORDER

PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER:

1. This appeal is filed by the assessee against order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1073096685(1) dated 10.02.2025 for the A.Y.2015-16 arising out of order passed under section 147 r.w.s. 144 of Income Tax Act, 1961 (in short ‘Act’) dated 23.01.2024.

2. Brief facts of the case are that, assessee being an individual and has not filed return of income for the assessment year under consideration under section 139 of the Act. As per the information available with the department, the assessee has made cash deposits of Rs.61,11,900/- in State Bank of Hyderabad and Rs.17,39,400/- in HDFC Bank Limited, in his bank accounts during the period relevant to A.Y.2015-16. Thereafter, Ld. Assessing Officer [hereinafter in short “Ld. AO"] issued show-cause notice under section 148A(b) of the Act. In response, assessee failed to furnish any information. Accordingly, the case was reopened by issue of notice under section 148 of the Act dated 03.04.2022 after passing order under section 148A(d) of the Act.