2019 (4) TMI 1935

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..... therefore could not be entertained by him - HELD THAT:- We set aside the order of the CIT(A) and remand the matter back to his file for adjudicating the issues involved in the appeal after taking into consideration the fresh evidence which were not filed by the assessee before the AO. Thus, the grounds of appeal of the assessee is allowed for the statistical purposes. - ITA No.-5932/Del/2018 - .....

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..... towards payment of LIC which were not admitted by the CIT(A) on the ground that they were fresh evidences which were not filed before the AO and therefore could not be entertained by him. He submitted that the order of the CIT(A) should be set aside and the matter should be restored back to the file of the CIT(A) for adjudicating the issues involved in the appeal after considering the evidences fi .....

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