Early hearing orders are judicial acts, and additional evidence must follow the prescribed procedure before the Tribunal.

An order fixing an appeal for early hearing is a judicial act, not a mere administrative direction, because it affects the course of adjudication and must be passed by the Bench with reasons. Additional documents cannot be placed on record informally merely because they are in the Revenue's possession; where they were not part of the lower-authority or assessment record, leave must be sought through the prescribed Rule 29 procedure. The Tribunal must then decide that application in accordance with law before the material can be relied upon.

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Issues: (i) Whether an order fixing an appeal for early hearing is a judicial order and not a merely administrative act; (ii) Whether additional documents could be brought on record without following the prescribed procedure under Rule 29.

Issue (i): Whether an order fixing an appeal for early hearing is a judicial order and not a merely administrative act.

Analysis: The Tribunal's view that an order allowing early hearing is merely administrative was held to be incorrect. Early hearing affects the course of adjudication and, therefore, requires a judicial order passed by the Bench rather than an administrative direction.

Conclusion: The issue was answered in favour of the petitioner, and the Tribunal's contrary view was set aside.

Issue (ii): Whether additional documents could be brought on record without following the prescribed procedure under Rule 29.

Analysis: The Court held that even if the documents were in the Revenue's possession, they were not part of the record before the lower authority or the Assessing Officer. The proper course was for the Revenue to move a formal application under Rule 29 to seek leave for placing the documents on record, and the Tribunal was required to decide such application in accordance with law.

Conclusion: The issue was answered in favour of the petitioner, and the procedure for bringing additional documents on record was required to be followed.

Final Conclusion: The impugned order was set aside, and the parties were left to pursue appropriate applications before the Tribunal for early hearing and for bringing documents on record, to be decided on merits in accordance with law.

Ratio Decidendi: A tribunal's direction on early hearing is a judicial act requiring a reasoned order, and additional material not already forming part of the lower record can be placed before it only by following the prescribed procedural mechanism.

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