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

Ms Rekha Nair appeals to the Commissioner (Appeals) against an assessment order. During the assessment proceedings she was not given sufficient opportunity to adduce evidence relevant to a ground of appeal. She now wants to produce new documents before the Commissioner (Appeals). Under Rule 192 of the Income-tax Rules, 2026, which is correct?

The documents can be admitted because the Assessing Officer denied sufficient opportunity to adduce evidence. The Commissioner (Appeals) must record reasons in writing, and cannot rely on the evidence until the Assessing Officer has had a reasonable opportunity to examine or rebut it.

  1. AThe documents cannot be admitted because only evidence produced before the Assessing Officer is allowed
  2. BThe documents can be admitted if the Commissioner (Appeals) records reasons in writing, and the Assessing Officer must get a reasonable opportunity to examine them or rebut themCorrect
  3. CThe documents are automatically admitted without recording reasons since the opportunity was denied
  4. DThe documents can be admitted without giving the Assessing Officer any opportunity to respond

Explanation

Rule 192(1)(d) permits additional evidence where the Assessing Officer made the order without sufficient opportunity to adduce evidence. Rule 192(2) requires written reasons for admission. Rule 192(3) bars reliance on the evidence unless the Assessing Officer has had a reasonable opportunity to examine it or rebut it. Option C ignores the requirement to record reasons.

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