Assessee is engaged in export of readymade garments.The AO had made transfer pricing adjustment and other additions. AO has made a reference to transfer pricing order under S.  92CA of the Act to determine arms length price as the assessee had entered into specified domestic transaction and on the ground it was covered under S.  92BA of the Act. Despite objections being filed by the assessee before Dispute Resolution Panel directions came to be issued by DRP on 28.04.2017. Being aggrieve by the order, an appeal came to be filed before Income Tax Appellate Tribunal  Tribunal by orders dated 22.12.2017 and 12.09.2018 passed in respective appeals held that Clause (i) of S. 92BA of the Act had been omitted by Finance Act, 2017 w.e.f. 01.04.2017 and as such it came to be held that proceedings would lapse. Accordingly appeals filed by the assessee came to allowed. Appeals of revenue was dismissed.(AY. 2013-14, 2014-15)