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

Gupta Pharma Ltd. appeals to the Commissioner (Appeals) against an assessment order. It wants to produce a new set of vendor confirmations that it did not produce before the Assessing Officer, because 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 position?

The evidence may be admitted because the Assessing Officer denied sufficient opportunity to adduce it, but only if the Commissioner (Appeals) records reasons in writing. He may rely on it only after giving the Assessing Officer a reasonable opportunity to examine it or rebut it, as Rule 192 requires.

  1. AThe evidence is never admissible at the appeal stage
  2. BThe evidence may be admitted if the Commissioner (Appeals) records reasons in writing, but he cannot take it into account unless the Assessing Officer has been allowed a reasonable opportunity to examine it or rebut itCorrect
  3. CThe evidence is admissible automatically, and the Assessing Officer has no right to respond
  4. DThe evidence is admissible only if the Assessing Officer himself requests its production

Explanation

Rule 192(1)(d) permits additional evidence where the Assessing Officer passed the order without giving sufficient opportunity to adduce evidence. Rule 192(2) requires written reasons for admission, and rule 192(3) bars reliance on it unless the Assessing Officer has had a reasonable opportunity to examine it or produce rebuttal evidence. Automatic admission therefore fails.

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