Law:

Section:

I. Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Order of - If document admitted as additional evidence is such that it requires a detailed consideration and is disputed or even is liable to be disputed, Tribunal should remit matter to Assessing Officer to find out veracity/genuineness of document and thereafter consider same to pass final orders [Matter remanded] Once a document is admitted as an additional evidence, there are two options for the Tribunal,viz., (1) either the Tribunal may consider the document and decide the case on its own or it may remit the matter to the Assessing Officer. In the event, a document, which cannot be disputed on the face of it, for example, a original record maintained by the Government is produced as an additional evidence, the Tribunal would be justified in considering the said document by itself and decide the case. On the other hand, if the document is such that requires a detailed consideration and is disputed or even is liable to be disputed, the Tribunal shall adopt the second option by remitting the matter to the Assessing Officer to find out the veracity/genuineness of the document and thereafter consider the same to pass final orders. Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963 mandates the Tribunal to satisfy itself as to whether those documents can be entertained, and if entertained, shall apply its mind to the veracity of those documents. This being a power vested in the Tribunal with certain element of discretion attached to it, such power shall be exercised with great care and caution and not arbitrarily. Merely because the opposite party did not seriously object to those documents, the obligation of the Tribunal under rule 29 cannot be ignored. II. Section 254 of the Income-tax Act, 1961 - Appellate Tribunal - Power of - Tribunal can entertain additional evidence at instance of assessee also [In favour of assessee] Though a reading of rule 29 of Income-tax (Appellate Tribunal) Rules, 1963 shows that it is a power conferred only on the Tribunal, the rule had been interpreted by the Courts to confer a right on the assessee as well to produce additional evidence. If rule 18(4) is…

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