CIT(A) can't pass orders after considering additional evidence without bringing same to notice of AO

IT: Where Assessing Officer had disallowed assessee's claim for exemption under section 10A and, on appeal, assessee, in support of its claim, furnished various documents and Commissioner (Appeals) after considering said documents and without bringing same to notice of Assessing Officer allowed claim for exemption, matter required to be remanded to Commissioner (Appeals) for passing a fresh order after providing said documents to Assessing Officer