Discuss the following statements : Examine the circumstances where the appellant shall be entitled to produce additional evidence, oral or documentary, before the Commissioner of Income Tax (Appeals) other than the evide

As per Rule 46A(1) of the Income-tax Rules 1962, an appellant shall be entitled to produce before the Commissioner (Appeals), evidence, either oral or documentary, other than the evidence produced by him during the course of proceedings before the Assessing Officer, only in the following circumstances: Where the Assessing Officer has refused to admit evidence which ought to have been admitted; or Where the appellant was prevented by sufficient cause from producing the evidence which he was called upon to produce by the Assessing Officer, or Where the appellant was prevented by sufficient cause from producing before the Assessing Officer any evidence which is relevant to any ground of appeal or Where the Assessing Officer has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal. Further, no evidence shall be admitted unless the Commissioner (Appeals) records in writing the reason for its admission.