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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