Remand after new evidence is admitted on appeal, with assessable value of patterns left open for fresh consideration

Where the appellate authority admitted and relied on evidence not examined by the adjudicating authority, the proper course was remand so that the material could be tested and the issue reconsidered afresh with opportunity to support the claim. The matter was therefore remanded for de novo consideration, and the substantive question on inclusion of the value of patterns in assessable value was left open.

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Issues: Whether the matter was required to be remanded for fresh consideration after the appellate authority admitted evidence for the first time.

Analysis: The appellate authority relied on evidence that had not been examined by the adjudicating authority. In such circumstances, the proper course was to remit the matter so that the evidence could be tested and the issue could be reconsidered afresh after giving the party an opportunity to support its claim.

Conclusion: The matter was remanded to the adjudicating authority for de novo consideration, and the substantive question on inclusion of the value of patterns in the assessable value was left open.

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