The additional evidence was sought to establish that the cash deposits in question were duly accounted for in its books. The ITAT observed that Rule 29 permits additional evidence where it is required to enable the Tribunal to pass an order or where there exists “substantial cause” for its production. A copy of the application praying for admission of additional evidence dated 06.12.2025 is reproduced below for ease of reference and convenience:-3.1 According to Rule 29 of the I.T. of the assessee vehemently submitted that these additional evidences are crucial for deciding the issue on merits i.e. Accordingly, we admit these additional evidences as in our opinion these are essential for adjudication of the issue in the present appeal.