I have my own interpretation of the following verses:
Acts 1:9-11 And when he had spoken these things, while they beheld, he was taken up; and a cloud received him out of their sight. And while they looked stedfastly toward heaven as he went up, behold, two men stood by them in white apparel; Which also said, Ye men of Galilee, why stand ye gazing up into heaven? this same Jesus, which is taken up from you into heaven, shall so come in like manner as ye have seen him go into heaven.
The disciples were staring up into the sky as the spirit of Jesus was taken up to heaven out of their sight. The two men dressed in white (angels) came along and asked why they were staring up into the sky because they wondered why the disciples were staring up into the sky. Then the angels told the disciples that the same spirit of Jesus that was taken up to heaven will return just as it went to heaven, in like manner.
The verse does not say that the disciples saw a body go up. It was the Christ Spirit that ascended, not a body, which is why the angels wondered why the disciples were staring into the sky, since there was nothing to look at. That makes perfect sense since angels can see spirits.
Descending from heaven upon the clouds means that the spirit of Jesus, the Christ Spirit, will be made manifest from the heaven of the will of God and will appear in the form of a human being. Though delivered from the womb of Mary, Jesus in reality descended from the heaven of the will of God. Baha’u’llah descended in like manner, from the heaven of the will of God.