Rule 46A additional evidence requires fair opportunity for the Assessing Officer before appellate reliance.

A Commissioner (Appeals) cannot rely on additional evidence first produced in appellate proceedings unless the Assessing Officer is given a reasonable opportunity to examine and rebut it under Rule 46A(3). Material concerning an indigent patients fund and reservation of beds had not been before the Assessing Officer, so its use without such opportunity was not sustainable. The matter therefore required fresh consideration after affording the Assessing Officer a fair chance to respond.

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Issues: Whether the Commissioner (Appeals) could rely on additional evidence produced for the first time in appellate proceedings without affording the Assessing Officer a reasonable opportunity under Rule 46A(3).

Analysis: The appellate authority had relied on material regarding indigent patients fund and reservation of beds, although such material was not before the Assessing Officer. Where additional evidence is taken into account, the Assessing Officer must be given a fair opportunity to examine it and rebut its effect. The rule governing admission of additional evidence is intended to secure fairness in appellate adjudication and to prevent prejudice to the revenue.

Conclusion: The reliance on additional evidence without giving the Assessing Officer an opportunity was not sustainable, and the matter required to be sent back for fresh consideration after granting such opportunity.

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