https://www.taxtmi.com/caselaws?id=61048 Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 is an exceptional provision and does not give either party an automatic right to produce additional evidence before the Tribunal. Admission is confined to cases where the Tribunal needs the material to decide the matter, where substantial cause is shown, or where the lower authorities decided without sufficient opportunity. The Department's proposed evidence related to third-party assessments still pending and had been collected after completion of the assessee's assessment, so its admission would have shifted the Tribunal into the role of the Assessing Officer and undermined the block assessment scheme. The request for additional evidence was therefore rightly refused. en-us Mon, 16 Nov 1998 00:00:00 +0530 Mon, 10 Jan 2011 16:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61048 Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 is an exceptional provision and does not give either party an automatic right to produce additional evidence before the Tribunal. Admission is confined to cases where the Tribunal needs the material to decide the matter, where substantial cause is shown, or where the lower authorities decided without sufficient opportunity. The Department's proposed evidence related to third-party assessments still pending and had been collected after completion of the assessee's assessment, so its admission would have shifted the Tribunal into the role of the Assessing Officer and undermined the block assessment scheme. The request for additional evidence was therefore rightly refused. Case-Laws Income Tax Mon, 16 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61048