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CA Final · Direct Tax Laws & International Taxation · Appeals and Revision

Before the Commissioner (Appeals), Sharma Traders wants to produce a set of purchase vouchers that it never produced before the Assessing Officer. It says the Assessing Officer passed the order without giving it sufficient opportunity to adduce evidence relevant to a ground of appeal. Under Rule 192 of the Income-tax Rules, 2026, what is the correct position?

The evidence may be admitted because the Assessing Officer did not give sufficient opportunity. However, the Commissioner (Appeals) must record reasons in writing and must allow the Assessing Officer a reasonable opportunity to examine the evidence or rebut it before relying on it.

  1. AThe evidence can never be admitted at the appellate stage
  2. BThe evidence may be admitted because the Assessing Officer gave insufficient opportunity, but only after the Commissioner (Appeals) records reasons in writing and the Assessing Officer is allowed a reasonable opportunity to examine it or rebut itCorrect
  3. CThe evidence must be admitted automatically without recording any reasons
  4. DThe evidence is admissible without allowing the Assessing Officer any opportunity to rebut it

Explanation

Rule 192(1)(d) permits additional evidence where the Assessing Officer made the order without giving sufficient opportunity to adduce evidence. Rule 192(2) requires the reasons for admission to be recorded in writing. Rule 192(3) bars taking the evidence into account unless the Assessing Officer has had a reasonable opportunity to examine it or rebut it.

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