On a perusal of the impugned order we find ourselves constrained to hold that the order cannot be upheld. The order cannot be said to be a speaking order in the eyes of law as the affidavit relied upon on behalf of the assessee has neither been discussed nor any reasons have been given why it has to be discarded. In the absence of any discussion on the facts and submissions advanced by the assessee before the CIT(A), we are not in a position to conclude whether the finding arrived at by the CIT(A) is correct on facts or not. Accordingly, we set aside the impugned order and restore the issue back to the file of the CIT(A) with the direction to pass a speaking order in accordance with law.