, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER ITA No.693/Ind/2025 (AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

(AY: 2016-17)

आदेश / O R D E R Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act for the sake of brevity] before this tribunal as & by way of a second Appeal. The Assessee is aggrieved by the order bearingNumber:-ITBA/NFAC/S/250/2025-26/1078511085(1) dated 15.07.2025 passed by the Ld. CIT(A) u/s 250 of the Act, which is herein after referred to as the “Impugned order”. The Relevant Assessment year is 2016-17 and the corresponding previous year period is from 01.04.2015 to

31.03.2016.

2. Factual Matrix

2.1 That as and by way of an Assessment order made u/s 147 rws 144/144B of the Act, the total income of the Assessee was computed & assessed at Rs. 9,84,35,092/-.No income tax return was filed. The addition on account of unexplained money u/s