5A. Production of additional evidence before the 46a[ Deputy Commissioner (Appeals)] 42 [and Commissioner (Appeals)].
(1) The appellant shall not be entitled to produce before the 42[Deputy Commissioner (Appeals)], 46a[or, as the case may be, the Commissioner (Appeals)] any evidence, whether oral or documentary, other than the evidence produced by him during the course of proceedings before the 47[Assessing Officer], except in the following circumstances, namely :—
(d) where the 48[ Assessing Officer] has made the order appealed against without giving sufficient opportunity to the appellant to adduce evidence relevant to any ground of appeal.
(2) No evidence shall be admitted under sub-rule (1) unless the 49[Deputy Commissioner (Appeals)] 50 [or, as the case may be, the Commissioner (Appeals)] records in writing the reasons for its admission.
(3) The 49 [Deputy Commissioner (Appeals)] 50 [or, as the case may be, the Commissioner (Appeals)] shall not take into account any evidence produced under sub-rule (1) unless the 48[Assessing Officer] has been allowed a reasonable opportunity—
(a) to examine the evidence or document or to cross-examine the witness produced by the appellant, or