Held that the additional evidence submitted by the assessee at this stage for the first time was necessary for deciding the appeal. Even otherwise, all the documents placed on record by the assessee by way of additional evidence before the Commissioner (Appeals) were necessary to adjudicate the controversy between the parties. Moreover, in case the additional evidence placed on record by the assessee was allowed, no prejudice shall be caused to the rights of the Revenue. Whereas, in case the additional evidence was not considered the rights of the assessee shall be prejudiced. Therefore, the Commissioner (Appeals) was directed to admit additional evidence. (AY.2008-09)
Sanjay Matai v. ITO (2021) 91 ITR 597 (Jaipur)(Trib.)
S. 254(1) : Appellate Tribunal-Power-Additional evidence-Non-consideration of additional evidence placed on record would cause prejudice to assessee-Commissioner (Appeals) to admit additional evidence. [R. 46A, ITAT R, 29]