Section 192 — Production of additional evidence before Joint Commissioner (Appeals) and Commissioner (Appeals) under section 533(2)(x)

(1) The appellant shall not be entitled to produce before the Joint Commissioner (Appeals) or the Commissioner (Appeals), any evidence, whether oral ordocumentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, except in the following circumstances:—
(a) where the 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 Assessing Officer; or
(c) where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence, which is relevant to any ground ofappeal; or(d) where the Assessing Officer has made the order appealed against, without giving sufficient opportunity to the appellant to adduce evidence relevant toany ground of appeal.(2) No evidence shall be admitted under sub-rule (1) unless the Joint Commissioner (Appeals) or the Commissioner (Appeals) records in writing, the reasonsfor its admission.
(3) The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall not take into account any evidence produced under sub-rule (1), unless theAssessing Officer has been allowed a reasonable op-portunity—
(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 Joint Commissioner (Appeals) or the Commissioner (Appeals) to direct the production of anydocument, or the examination of any witness, to enable him to dispose of the appeal, or for any other substantial cause, including the enhancement of theassessment or penalty (whether on his own motion or on the request of the Assessing Officer) under section 360(1)(a), or the imposition of penalty undersection 439.