Vivek Agrawal (GST Practitioner) 18 November 2019
After filing appeal before CIT(Appeal), a verdict on the same issue was passed by ITAT. Appellant want to submit the same before CIT (Appeal).
Does this will be termed as submission of "additional evidence"??
Kapadia Pravin 19 November 2019
You can submit in advance by way of a letter mentioning your intended action in support of appeal for which the notice of hearing is not yet received from your Office.
If notice is received for hearing then also during proceedings you can submit.
This is your repeat query raised under changed heading. Once it's already replied on 11-11-2019.
Akhil Suresh 27 November 2019
Reference to a case law does not constitute additional evidence since it is not an evidence in the first place. Hence, there is absolutely no bar in filing as many case laws as you want before the CIT(Appeals).