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2021 (2) TMI 1064 - AT - Income TaxDeduction u/s 80JJA - Disallowance of claim in absence of complete note on collection/processing and treatment of biodegradable waste and supporting evidence - HELD THAT:- It is the submission of the assessee that given an opportunity, he is in a position to file the necessary details. Considering the totality of the facts of the case and in the interest of justice deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to submit the assessment orders for assessment year 2016-17 and 2017-18 and other documentary evidences as required by him for deciding the appeal. Ld. CIT(A) shall decide the issue as per fact and law after giving due opportunity of being heard to the assessee. Appeal filed by the assessee is allowed for statistical purposes.
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