Additional Evidence in Income Tax Appeal before CIT (A)

Dear Experts, An assessee did not reply to any notices issued in the course of assessment proceedings under section 147, so the order was passed ex parte under section 147 read with section 144. Whether all the evidences the assessee shall attach in Form 35 for appeal before CIT (A) shall be regarded as additional evidence as the assessee did not submit any evidence during assessment proceedings ? Whether an application for admission of additional evidence in terms of Rule 46 A is required  in case of Appeal before CIT(A) against order under section 147 read with section 144?

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  WHAT CONSTITUTES ADDITIONAL EVIDENCE ,

Where in proceedings u/s 143(3)  audited accounts were produced and assessment completed, thereafter in proceedings u/s 147, ex parte assessment made, can it be said that the accounts were not produced before Assessing Officer in proceedings u/s 147 and these will constitute additional evidence in appeal proceedings ?

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  CAN ADDITIONAL EVIDENCE UNDER RULE 46A BE ADMITTED BY APPELLATE AUTHORITY WHEN THE ASSESSEE WAS NOT ABLE TO FURNISH THE SAME DURING ASSESSMENT STAGE?

The assessee during the course of assessment proceeding, even after granting sufficient opportunity by AO was not able to furnish confirmation, bank statement and ITR of depositors from whom unsecured loan was obtained. Accordingly the AO made the addition. Now the assessee before the CIT(A) has made available and produced all the documentary evidences (as above) to substantiate the unsecured loan was genuine. On what grounds, legal arguments and judgements, the appellant should raise in order that the CIT(A) admits the additional evidence now.

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