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2016 (11) TMI 1732 - AT - Income TaxTP Adjustment - filters adopted by the TPO - HELD THAT:- From the above finding of the DRP, it is very clear that the order of the DRP is very cryptic and without any reasoning and therefore, we find force in the submissions of the assessee that the entire issue should be restored back to the file of the AO/TPO/DRP for fresh decision. Hence, we set aside the order of the AO and restore the matter back to his file for a fresh decision after allowing adequate opportunity of being heard to the assessee. No adjudication is called for on merit of any of the issues involved in this appeal. Appeal of the assessee is partly allowed for statistical purposes.
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