https://www.taxtmi.com/caselaws?id=160164 Additional evidence may be admitted in second appeal where the assessee shows that, despite due diligence, the document could not be produced earlier and files a credible explanation supported by affidavit. The Tribunal must exercise its discretion to admit or reject such material fairly, justly and reasonably, especially where the document is material to the appellate claim. On these facts, the explanation for late production of form III-C(Ga) was unrebutted, so refusal to admit it was unjustified. The revisional challenge succeeded and the matter was sent back for fresh decision after admitting the form and allowing rebuttal evidence. en-us Tue, 10 Nov 1998 00:00:00 +0530 Tue, 10 Dec 2013 18:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160164 Additional evidence may be admitted in second appeal where the assessee shows that, despite due diligence, the document could not be produced earlier and files a credible explanation supported by affidavit. The Tribunal must exercise its discretion to admit or reject such material fairly, justly and reasonably, especially where the document is material to the appellate claim. On these facts, the explanation for late production of form III-C(Ga) was unrebutted, so refusal to admit it was unjustified. The revisional challenge succeeded and the matter was sent back for fresh decision after admitting the form and allowing rebuttal evidence. Case-Laws VAT and Sales Tax Tue, 10 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160164