Tribunal held that  when additional evidence was necessary and crucial for disposal of the appeals, it should have been admitted.  The Commissioner (Appeals) being the first appellate authority should have seen the documents in order to  do justice between the parties. Accordingly the additional evidence was admitted and the CIT (A) was directed to decide the appeal by giving a reasonable opportunity of being heard  to the assessee and the Assessing Officer . ( AY.2011-12)