Rule 192 bars an appellant from producing new evidence before the Joint Commissioner (Appeals) or Commissioner (Appeals) except in four circumstances, requires written reasons for admitting it and a chance for the Assessing Officer to respond, and keeps the appellate authority's power to call for documents or witnesses.
192
Rules 2026 · Rule 192
Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)
Rules 131-200
The general bar and exceptions (sub-rule 1). The appellant cannot produce evidence, oral or documentary, other than that produced before the Assessing Officer, except where (a) the Assessing Officer refused to admit evidence that ought to have been admitted; (b) the appellant was prevented by sufficient cause from producing evidence the Assessing Officer called for; (c) the appellant was prevented by sufficient cause from producing before the Assessing Officer evidence relevant to a ground of appeal; or (d) the order was made without giving sufficient opportunity to adduce evidence relevant to a ground of appeal.
Safeguards (sub-rules 2 and 3). Evidence is admitted only if the reasons are recorded in writing, and it is not taken into account unless the Assessing Officer has had a reasonable opportunity to examine it or cross-examine the witness, and to produce evidence in rebuttal.
Powers preserved (sub-rule 4). The appellate authority may still direct the production of any document or examination of any witness to dispose of the appeal, or for another substantial cause, including enhancement of assessment or penalty under section 360(1)(a), or imposition of penalty under section 439.