Additional evidence in appeal cannot be rejected and then used to justify a remand for fresh disposal.

Additional evidence in appellate proceedings may be admitted only within the governing regulatory contingencies. Where the Tribunal found no basis to receive the additional documents, it could not then set aside the assessment and remit the matter for reconsideration on the footing of that excluded material. A general remand for fresh disposal based on evidence the party was denied leave to adduce was beyond the rule and legally unsustainable. The remand order was therefore set aside, the Tribunal's order annulled, and the matter sent back for disposal according to law.

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Issues: Whether the Tribunal could refuse to admit additional evidence under the appellate regulations and yet remit the matter for fresh disposal on the basis of that very evidence.

Analysis: The rule governing fresh evidence in appeal permits additional evidence only within the specified contingencies. Once the Tribunal held that no ground existed to receive the additional evidence, it could not consistently set aside the assessment and direct reconsideration of the entire matter in the light of the excluded documents. A general remand for fresh disposal on the basis of additional material tendered by the party, after refusing leave to adduce that material, was beyond the rule and legally unsustainable.

Conclusion: The remand order passed by the Tribunal was unsustainable and was set aside.

Final Conclusion: The revision succeeded, the Tribunal's order was annulled, and the appeal was sent back to the Tribunal for disposal according to law.

Ratio Decidendi: Additional evidence in appellate proceedings can be received only within the limits of the governing rule, and a tribunal cannot refuse such evidence while simultaneously remitting the matter for reconsideration on the basis of that excluded material.

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