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5A. Production of additional evidence before the ^46a[ Deputy Commissioner (Appeals)] ⁴² [and Commissioner (Appeals)].

(1) The appellant shall not be entitled to produce before the ⁴²[Deputy Commissioner (Appeals)], ^46a[or, as the case may be, the Commissioner (Appeals)] any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the ⁴⁷[Assessing Officer], except in the following circumstances, namely :—

(a) where the ⁴⁷[Assessing Officer] has refused to admit evidence which ought to have been admitted; or

(b) where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the ⁴⁷[Assessing Officer]; or

(c) where the appellant was prevented by sufficient cause from producing before the ⁴⁸[Assessing Officer] any evidence which is relevant to any ground of appeal; or

(d) where the ⁴⁸[ Assessing Officer] has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.

(2) No evidence shall be admitted under sub-rule (1) unless the ⁴⁹[Deputy Commissioner (Appeals)] ⁵⁰ [or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission.

(3) The ⁴⁹ [Deputy Commissioner (Appeals)] ⁵⁰ [or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence produced under sub-rule (1) unless the ⁴⁸[Assessing Officer] has been allowed a reasonable opportunity—

(a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or

(b) to produce any evidence or document or any witness in rebuttal of the additional evidence produced by the appellant.

(4) Nothing contained in this rule shall affect the power of the ⁴⁹[Deputy Commissioner (Appeals)] ⁵⁰[or, as the case may be, the Commissioner (Appeals)] to direct the production of any document, or the examination of any witness, to enable him to dispose of the appeal, or for any other substantial cause including the enhancement of the assessment or penalty (whether on his own motion or on the request of the ⁴⁸[Assessing Officer]) under sub-section (5) of section 23 or the imposition of penalty under section 18.]

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Who We Are

GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

Goods & Service Tax

Our core competence is statutory compliance, advisory, corporate tax planning and appellate matters of direct and indirect taxesandcorporate training sessions on GST.

The senior partner of the firm has to his credit several professional publications viz., Delhi Sales Tax Right to Use Goods Act, Delhi VAT, Maharashtra VAT, West Bengal VAT, Haryana VAT published by Taxmann. Madhya Pradesh VAT and Chhattisgarh VAT were published by Suvidha Law House, Bhopal. He has also addressed seminars on indirect taxes organized by professional bodies like ICAI, IMA, NIFM etc. and has also contributed articles on subjects of pro. . . . .