The High Court held that the CIT(A) was justified in admitting an exemption order as additional evidence under Rule 46A of the Income-tax Rules, 1962, even though it was not produced before the Assessing Officer. The order was obtained by the assessee after the assessment was completed but while its appeal was pending. The Court noted that the non-existence of the order during the assessment proceedings constituted ‘sufficient cause’ for its non-production. Since the exemption order was fundamental to the appeal and went to the root of the matter, the CIT(A) was correct in deciding the issue without remanding the case to the Assessing Officer, as a remand would be an ’empty formality’. (AY. 1995-96, 1996-97)