Additional evidence

Parties to the appeal shall not be entitled to produce additional evidence, either oral or documentary, before the Tribunal as a matter of right as — held by PHHC in CIT v Avinash Chander Ghai HUF and Others — In favour of: The assessee.

Additional evidence is admissible is only when Income Tax authorities have decided the case without giving opportunity to the assessee to adduce evidence, or if the Tribunal requires any document to be produced or any witness to be examined or any affidavit to be filed to enable it to pass orders or for any other substantial cause, and not at the instance of the revenue.

Decided on: 15 November 2011.