Additional evidence and delay explanation failed where a medical certificate was withheld until the Tribunal stage.

A tribunal may refuse to admit a medical certificate produced for the first time as additional evidence where the assessee failed to file it at the relevant stage and offered no proper explanation for the delay in appeal. Here, the delay was attributed to an accident and fracture, but no certificate or adjournment request was filed when required, and the document was also not filed with the memorandum before the Tribunal. On these facts, the Tribunal's refusal to receive the certificate and its view that sufficient cause for delay was not established were upheld, and the assessee's reference application was dismissed.

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Issues: Whether the Tribunal was justified in refusing to receive the medical certificate sought to be produced for the first time before it and in declining to interfere with the dismissal of the assessee's appeal for want of sufficient cause for delay.

Analysis: The delay in filing the appeal before the first appellate authority was explained on the basis of an accident and fracture, but no medical certificate was produced at the relevant stage. Time was taken for filing the certificate, yet neither the certificate nor any adjournment application was filed. Even before the Tribunal, the certificate was not filed with the memo of appeal and was sought to be produced much later. On these facts, the refusal to receive it as additional evidence and the view that the delay had not been properly explained were held to be justified.

Conclusion: The Tribunal's view was upheld and the assessee's application for reference was dismissed.

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