In the result, the revenue appeals in ITA Nos
80J on the basis\nof the such report.\n3 The Id. CIT(A) has failed to appreciate the fact that in the present case\nthe assessee has failed to offer a satisfactory explanation for his failure to\nsubmit the audit report in Form 10CCB in time.\n4. Whether the Ld. CIT(A) is justified in deleting the disallowance made\nu/s