Rule 5 - Production of additional evidence before Commissioner (Appeals)

Appellants can't introduce new evidence in appeals unless excluded wrongly or due to valid reasons; written justification required.

The appellant is generally not permitted to present new evidence before the Commissioner (Appeals) beyond what was submitted during the proceedings with the adjudicating authority, except under specific circumstances: if evidence was wrongly excluded, if the appellant was unable to present evidence due to valid reasons, or if the adjudicating authority did not provide adequate opportunity to present evidence. Any new evidence must be justified in writing by the Commissioner (Appeals). The adjudicating authority must have a chance to review or counter any new evidence. The Commissioner (Appeals) retains the authority to request additional documents or witness examinations as needed for the appeal.