Western Utopia Planitia (UP) is dotted with scalloped depressions, small-sized polygons and pingo-like mounds. Within the planetary science community, there seems to be a general agreement that these relatively recent landscape features are indicative of an ice-rich permafrost. However, questions about the concentration of ice-content and the origin of the permafrost remain unanswered. The scalloped depressions (∼100 m to few km in diam.) are thought to be the product of degradation of ground-ice by thawing or sublimation. Indeed, most of the scalloped depressions display bright bands on their floors. These have been described as possible exposed sedimentary layers, markers of recessional ponded water or slumped material by previous works. As the depressions could represent probes of the permafrost, therefore the study of the inner bands could help to investigate the permafrost. Here, we evaluate the disparate hypotheses of band origin using several HiRISE images and a HiRISE DEM. We show that the depressions have an inner stepped-profile. This profile is reminiscent of exhumed and tilted sedimentary layers of different cohesion. Using ArcGIS, we estimate the dip of several layers (n=52). The stratification is complex comprising layers of ∼2-4 m thick having different shallow dips with generally a north or south plunge sense. This geometry of tilted layers is typical on Earth of fluviatile or eolian sedimentation. In the last few years, several evidences on Mars, among them the subkilometer-scale smoothing of the topography and climatic simulations, suggested that the northern mid-latitudes have been influenced by eolian processes. The inferred complex stratification inside scalloped depressions may support an eolian origin of the permafrost in UP. In periglacial regions on Earth where thermokarst lakes are formed by extensive thawing of ground-ice, ice-rich permafrost are composed of fluvial or eolian sediments containing ∼15-80% of ice by volume. By analogy, the wide occurrence of kilometric scalloped depressions in UP could assume an ice-rich permafrost of possibly same ice-content. The presence of this ice-rich and stratified permafrost raises interesting questions about its relatively recent formation and climatic significance.