Submission of additional evidence (i.e.case law) before CIT(appeal) -

Vivek Agrawal (GST Practitioner) (181 Points)

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"??