https://www.taxtmi.com/caselaws?id=39561 Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 permits additional evidence only when the Tribunal itself requires it to enable a just decision, or when some other substantial cause tied to the interests of justice is shown, or when evidence was wrongly denied at the assessment stage. Where an assessee had repeated opportunities before the Wealth-tax Officer and the Appellate Assistant Commissioner but produced no evidence, and the assessments were made ex parte because of that omission, the legal representative cannot use the second appeal stage to cure the assessee's negligence. Additional evidence is to be admitted cautiously and sparingly, and not to reward remissness or gross negligence. en-us Thu, 05 Sep 1974 00:00:00 +0530 Thu, 15 Jan 2026 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39561 Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 permits additional evidence only when the Tribunal itself requires it to enable a just decision, or when some other substantial cause tied to the interests of justice is shown, or when evidence was wrongly denied at the assessment stage. Where an assessee had repeated opportunities before the Wealth-tax Officer and the Appellate Assistant Commissioner but produced no evidence, and the assessments were made ex parte because of that omission, the legal representative cannot use the second appeal stage to cure the assessee's negligence. Additional evidence is to be admitted cautiously and sparingly, and not to reward remissness or gross negligence. Case-Laws Wealth-tax Thu, 05 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39561