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2018 (5) TMI 2143 - AT - Income TaxAdmission of additional evidence by Tribunal in the interest of justice - Revenue submitted that rules does not enable the assessee to submit the additional evidences whether oral or documentary before the Bench without explaining the proper reason, why the same could not be produced before AO / CIT(A) - discretion lies with the Tribunal to admit additional evidence in the interest of justice once the Tribunal affirms the opinion that doing so would be necessary for proper adjudication of the matter - HELD THAT:- Hon`ble Delhi High Court, in the case of Text Hundred India (P) Limited [2013 (6) TMI 72 - DELHI HIGH COURT] held that: “It is well-settled that the procedure is handmaid of justice and justice should not be allowed to be choked only because of some inadvertent error or omission on the part of one of the parties to lead evidence at the appropriate stage.” Once it is found that the party intending to lead evidence before the Tribunal for the first time was prevented by sufficient cause to lead such an evidence and that this evidence would have material bearing on the issue which needs to be decided by the Tribunal and ends of justice demand admission of such an evidence, the Tribunal can pass an order to that effect to admit the additional evidence. We admit the additional evidence filed before us and therefore, we set aside the order of the ld CIT(A) and remand the issues back to the file of the AO for de- novo adjudication. We allow these appeals for statistical purposes.
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