Additional evidence on subsequent events is admissible where appellate regulations expressly confer Tribunal jurisdiction.

Where appellate regulations expressly permit additional evidence, the Tribunal may admit evidence relating to a subsequent event in an agricultural income-tax appeal. The Kerala Agricultural Income-tax (Appellate Tribunal) Regulations, 1965, regulation 25(1)(b), was treated as an enabling provision supporting that jurisdiction. The Tribunal's consideration of the later event was therefore proper, and the question was answered in favour of the assessee and against the department.

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Issues: Whether the Appellate Tribunal had jurisdiction to admit additional evidence relating to a subsequent event in an agricultural income-tax appeal.

Analysis: The Tribunal's power to admit additional evidence was upheld. The question was answered with reference to the Tribunal's jurisdiction and the express enabling provision in regulation 25(1)(b) of the Kerala Agricultural Income-tax (Appellate Tribunal) Regulations, 1965, which permits admission of additional evidence. The subsequent event relied upon fell within that regulatory framework, and the Tribunal's action was therefore considered proper.

Conclusion: The question was answered in the affirmative, against the department and in favour of the assessee.

Ratio Decidendi: Where the appellate regulations expressly authorize admission of additional evidence, the Tribunal may take cognizance of subsequent events and admit such evidence in appropriate cases.

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