The ITAT set aside the CIT(A)'s order as cryptic and...

The ITAT set aside the CIT(A)'s order as cryptic and unsustainable, finding the AO's denial of the assessee's deduction under s.80IA was not supported by consideration of the assessee's submissions and the belated Form 10CCB audit report. The Tribunal remanded the matter to the CIT(A) to adjudicate afresh, directing that the previously filed submissions, the departmental acceptance of an identical claim for the initial assessment year, and the contemporaneous allowance of s.80JJA be given due weight. The AO/CIT(A) was instructed to decide the claim on merits in accordance with law after allowing the assessee an opportunity of personal hearing.

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