Additional evidence objection fails where accounts were already on record, requiring fresh consideration by the Tribunal.

Material already produced before the assessing authority cannot be treated as additional evidence when placed before the Tribunal for consideration. The Tribunal's refusal to examine the assessee's accounts was based on an incorrect factual premise that the assessee had not appeared before the first appellate authority, whereas the record showed the accounts were already on file in the regular assessment proceedings. On that basis, the refusal to consider the accounts was unsustainable, and the matter required reconsideration and fresh disposal.

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Issues: Whether the Tribunal was justified in refusing to consider the assessee's accounts on the ground that they amounted to additional evidence, and whether the matter required reconsideration and fresh disposal.

Analysis: The revision arose from reassessment proceedings relating to escaped turnover. The accounts the assessee wanted the Tribunal to look into had already been produced before the assessing authority in the regular assessment proceedings, and the application before the Tribunal showed that the assessee was not seeking to adduce fresh evidence but only requested consideration of material already on record. The record also showed that the factual premise adopted by the Tribunal regarding non-appearance before the first appellate authority was incorrect. In these circumstances, the Tribunal's refusal to examine the accounts on the mistaken footing of additional evidence was unsustainable, and the matter needed reconsideration.

Conclusion: The refusal to consider the accounts was not justified, and the revision was allowed with the Tribunal's order set aside and the appeal directed to be decided afresh.

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