Whether when no application for additional evidence is made, ITAT should even then consider the additional evidence while deciding the appeal?

Dinesh B Parikh Vs CIT (Calcutta High Court)- Admission of Additional Evidence- Whether when no application for additional evidence is made, ITAT should even then consider the additional evidence while deciding the appeal– Whether when the assessee has accepted undisclosed investment during the search proceedings, addition cannot be deleted when the explanation offered subsequently is not sufficient to rebut the earlier statement. – Assessee’s appeal dismissed.