Additional evidence which goes to the root of the matter has to be considered. ITAT confirming order of CIT A without considering Addl. Evidence is Hyper Technical approach. Daljeet kaur (2009) 212 taxation 46(MP) Smt Prabhavati Shah (1998) 231 itr 1(Bom) B.L Choudhary [1976] 105 ITR 371

Additional Evidence which goes to the root of the matter has to be considered

Tribunal confirming, the order of CIT(A) without considering the additional evidence, which was crucial. The High court held that the additional evidence goes very root of the matter and a reasonable approach is needed and not the hyper technical approach adopted by the tribunal hence the matter remanded to the Tribunal.
Daljieet Kaur v ITO (2009) 212 Taxation 46 (MP).

Other Supporting Case laws favouring Assessee:
Smt. Prabhavati Shah vs. CIT (1998) 231 ITR 1 (Bom)
Orissa High Court in B. L. Choudhury v. CIT [1976] 105 ITR 371

CIT A can admit additional evidence only after applying R46A

Held by ITAT Asr in case of Gurdaspur Central Coop Bank Ltd ITA 99/2011