The respondent objected to the request to add evidence. Two hearings were held regarding the request to add evidence. The first, on March 31, 2024, in which the parties raised their arguments regarding the request to add evidence to me, as the chairman of the committee, with the agreement of both parties that the chairman of the committee has the authority to make a decision on the request for additional evidence without the two members of the committee (when at that time – alternative committee members had not yet been appointed). After that hearing, the respondent changed his mind and argued that the chairman of the committee does not have the authority to make a decision on a request for additional evidence without the members of the committee. For this reason, the hearing on the matter of bringing additional evidence was postponed until December 23, 2024, at which point a hearing was held on the request to add evidence to the composition of the committee that was in place at the time, with Mr. Marciano and Mr. Kachon (before the impediments to his participation in the composition of the committee were discovered).
- On January 12, 2025, a decision was made on the request to add evidence, in which it was determined that the appellant should be allowed to present the additional evidence.
In accordance with the decision in the motion to add evidence, on January 20, 2025, the appellant submitted an affidavit by Ms. Deborah Baruch, CEO of Shmuel Baruch, a company engaged in initiation and construction, which is part of the companies to which the procedural arrangement applying the judgment in this case applies, to which the respondent issued the two decisions for assessment amendments that were proactively carried out by him – the additional evidence that was allowed to be added – in which there is no reason or explanation by the respondent regarding the amendment of the assessment due to a legal error.
On February 18, 2025, in response to Ms. Baruch's affidavit, the respondent submitted an affidavit by Mr. Rafi Bites, a squad coordinator in the respondent's offices, relating to the additional evidence, the same two decisions of assessment amendments initiated by the respondent that were issued to Shmuel Baruch.
- Although a date was set for the interrogations of the aforementioned declarants of both parties, on February 27, 2025, a "joint notice and request on behalf of the parties" was filed, in which they announced a procedural agreement whereby each party waives the examination of the declarant on behalf of the other party in connection with the additional evidence.
According to the decision given on February 27, 2025, dates were set for the submission of supplementary summaries on behalf of the parties in connection with the additional evidence.