https://www.taxtmi.com/caselaws?id=462366 Additional evidence may be admitted in appellate proceedings when it is materially relevant to the dispute and the party was prevented by sufficient cause from producing it earlier; here, the Tribunal found the documents went to the root of the addition and that reasonable cause explained the earlier non-filing. The evidence was admitted in the interest of justice, and the matter was remitted to the first appellate authority for de novo adjudication after considering the material. No finding was given on the merits of the addition, and the assessment issue was restored for fresh consideration with an opportunity to place the relevant record on file. en-us Wed, 12 Jun 2024 00:00:00 +0530 Mon, 16 Jun 2025 19:09:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462366 Additional evidence may be admitted in appellate proceedings when it is materially relevant to the dispute and the party was prevented by sufficient cause from producing it earlier; here, the Tribunal found the documents went to the root of the addition and that reasonable cause explained the earlier non-filing. The evidence was admitted in the interest of justice, and the matter was remitted to the first appellate authority for de novo adjudication after considering the material. No finding was given on the merits of the addition, and the assessment issue was restored for fresh consideration with an opportunity to place the relevant record on file. Case-Laws Income Tax Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462366