Additional evidence may be admitted when it goes to the root of the dispute, leading to remand for fresh adjudication.

Additional evidence that goes to the root of the dispute may be admitted under Rule 29 when it is necessary for a fair decision, and where such material was not considered by the lower authorities, remand is the proper course. Revenue records and related documents bearing on the nature of the property transaction and source of investment were therefore admitted, and the matter was sent back for fresh adjudication after giving the assessee an opportunity of hearing. The existing findings were not sustained on the incomplete record.

---

---

Issues: Whether the assessee was entitled to adduce additional evidence under Rule 29 of the Income Tax Appellate Tribunal Rules, 1963, and whether the matter should be remanded for fresh adjudication in light of such evidence.

Analysis: The additional material comprised revenue records and related documents that were relevant to the central controversy regarding the nature of the property transaction and the source of investment. Since these documents went to the root of the matter and had not been before the lower authorities, their admission was considered necessary to secure a fair decision. In these circumstances, and to ensure observance of natural justice, the existing findings could not be sustained without examining the fresh material.

Conclusion: The additional evidence was admitted and the issue was set aside to the Assessing Officer for fresh adjudication after giving the assessee a proper opportunity of hearing.

Final Conclusion: The appeals succeeded to the extent of remand and the additions were not finally upheld on the existing record.

Ratio Decidendi: Additional evidence that goes to the root of the dispute may be admitted, and where the lower authorities have not considered such material, the proper course is remand for fresh adjudication in accordance with natural justice.

---