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Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Powers of Where both Commissioner (Appeals) and Tribunal found that sufficient opportunities had been granted by Assessing Officer to assessee, regarding production of additional evidence but assessee did not case to file same, they were justified had in rejecting plea of assessee for admission of additional evidence [Assessment Years 1991-92] The position in law as regards admission of additional evidence, both in relation to rule 46A of the Income-tax Rules and rule 29 of the Income-tax (Appellate Tribunal) Rules is similar. No person is entitled to seek admission of additional evidence as a matter of right. In fact opening portions of both the rules are couched in negative terminology and place an embargo on a person from seeking admission of the additional evidence. The only exception being fulfilment of the stipulated conditions. Therefore, the appellate authorities are vested with a discretion whether to admit or to reject an application for production of additional evidence and for this purpose the only test which is relevant is whether discretion has been validly exercised in the facts and circumstances of the case, in other words, is supported by reasons and is not capricious or arbitrary in any manner. Before the Tribunal the limited question that was raised was whether the Commissioner (Appeals) had rightly turned down the request made by the assessee for production of additional evidence. Alternatively, it was contended on behalf of the assessee that the Tribunal may exercise discretion vested in the Tribunal vide rule 29 of the Income-tax (Appellate Tribunal) Rules and admit additional evidence. The Tribunal came to the conclusion that there was no infirmity in the order of the Commissioner (Appeals) rejecting the plea of the assessee for production of additional evidence because, according to the Tribunal, the Commissioner (Appeals) had rightly come to the conclusion that sufficient opportunities had been granted to the assessee by the Assessing Officer regarding production of additional evidence. Held that if both the appellate authorities had concurrently came to the conclusion that…

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