Answer

1. F

   Facts

   New evidence is admitted only in specified cases, such as when the officer refused evidence, you had sufficient cause for not producing it, or you were not given enough opportunity. You must file a written application with reasons.

2. P

   Provisions and law

   • Rule 46A, Income-tax Rules 1962New evidence can be admitted in appeal only on specified grounds, with reasons recorded and the officer given a chance to respond.
   • Sec 250, Income-tax Act 1961The Commissioner (Appeals) fixes hearings, may allow additional grounds, and decides each ground with reasons (2025 Act number to be confirmed).
3. A

   Analysis

   If notices went to an old email and you could not reply, explain this and attach the evidence, for example sale deeds proving the source of a deposit. The officer will be asked to comment through a remand report. Without a good reason, the evidence may be refused, so explain clearly.

4. C

   Conclusion

   1. 1List the new documents.
   2. 2Write why they were not given to the officer.
   3. 3File an additional evidence application with the appeal or soon after.
   4. 4Attach the documents.
   5. 5Respond to any remand report.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.