Tribunal may allow additional documents to be produced or witness to be examined or affidavit to be filed or may allow such evidence to be produced

Pradeep Khanduja Vs ITO – ITAT Delhi – even after passing of the assessment order, the assessee did not move any application before the ld. CIT(Appeals) for admission of additional evidence, which has now been filed before us, and which is sought to be admitted. Rule 10 deals with filing of affidavit and states that where a fact, which cannot be borne out by, or is contrary to, the record is alleged, it shall be stated clearly and concisely and supported by a duly sworn affidavit.

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