Commissioner while passing order rejected additional evidences submitted by assessee on ground that despite issuance of various notices assessee did not appear for hearing and only filed written submissions alongwith fresh evidences. On appeal the Tribunal held that  admission of fresh evidence itself would be a grievance in a circuitous manner by assessee seeking an opportunity of being heard to clarify facts. Accordingly  the order was to be set aside  with the direction to pass speaking  order. (AY. 2013-14, 2014-15)