Additional evidence admitted in assessment dispute; matter remanded for fresh consideration after hearing the assessee.

Additional evidence was admitted where its earlier non-production before the Assessing Officer was treated as a technical omission, as the representative's illness was not disputed and the material had a bearing on the assessment. In the absence of any finding by the lower authorities on its impact, the interest of justice required that the evidence be taken on record. The matter was then restored to the Assessing Officer for fresh assessment after considering the additional evidence and hearing the assessee.

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Issues: Whether the additional evidence filed by the assessee should be admitted and the assessment matter remanded for fresh consideration.

Analysis: The lower appellate authority had obtained a remand report, but the additional evidence was not taken on record. The non-production of material before the Assessing Officer was found to be a technical omission, as the illness of the relevant representative was not disputed. Since the evidence had a bearing on the assessment and no finding had been recorded by the authorities below on its impact, the interest of justice required its admission.

Conclusion: The additional evidence was admitted and the matter was restored to the Assessing Officer for fresh assessment after considering that evidence and hearing the assessee.

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