ORDER

PER N.K. BILLAIYA, ACCOUNTANT MEMBER, This appeal by the Revenue is preferred against the order of the ld. CIT(A) – 44, New Delhi dated 30.10.2017 pertaining to A.Y. 2003-04

2. The grievances of the Revenue read as under:

“1. "Whether the Ld. CIT(A) was justified in holding that the order passed by the AO on 28.09.2016 in pursuance of the directions of ITAT wherein the issue of TP was set aside to the AO/TPO with a specific direction, was without jurisdiction on the ground that no draft order was issued to the assessee u/s 144C by ignoring the fact that the whole assessment order was not set aside by the ITAT to the file AO/TPO

2. The Ld. CIT(A) erred in not adjudicating the issue on merit.”

3. The representatives of both the sides were heard at length, the case records carefully perused and with the assistance of the ld. Counsel, we have considered the documentary evidences brought on record in the form of Paper Book in light of Rule 18(6) of ITAT Rules.

4. Briefly stated, the facts of the case are that in the first round of litigation, the quarrel travelled upto the Tribunal and the Tribunal, inter alia, considered the quarrel against the inclusion of the case of Samrat Clearing