ITAT unhappy with AO and CIT(A) for making additions on proposal of TPO without referring to TP repo

IT/ILT : Where in transfer pricing proceedings, Assessing Officer as well as Commissioner (Appeals) failed to apply their mind to TP report filed by assessee, or to any other material or information or document furnished, impugned addition made to assessee's ALP merely on basis of proposal made by TPO was not sustainable