TMI Blog2017 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under Explanation 2 to sec 9(1)(vii) of the Act and accordingly no tax is required to be deducted by the assessee u/s. 194J therefrom. Hence, the action of the AO in treating the assessee to be an assessee-in-default u/s. 201(1) of the Act and the order dated 27.3.2014 passed u/s. 201(1)/201(1A) of the I.T. Act were rightly deleted by the Ld. CIT(A), which does not need any interference on our part, hence, we uphold the action of the Ld. CIT(A) and reject the ground raised by the Revenue. - I.T.A. No. 5443/DEL/2015 - - - Dated:- 16-11-2017 - Shri H.S. Sidhu, Judicial Member And Shri Prashant Maharishi, Accountant Member Revenue by : Sh. Arun Kumar Yadav, Sr. DR Assessee by : M s. Sushmita Basu, Adv. Mr. Alok Goenka, Adv. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.3.2014 and made the total tax liability and interest u/s. 201(1A) on non-deduction of tax on payment of transmission charges and wheeling charges paid by the assessee. Against the aforesaid AO s order dated 27.3.2014, assessee appealed before the Ld. CIT(A)-I, Noida who vide his impugned order dated 25.5.2015 has allowed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the Revenue is in appeal before the Tribunal. 4. Ld. DR relied upon the Order of the AO and reiterated the contentions raised in the grounds of appeal. 5. On the contrary, Ld. Counsel of the assessee relied upon the order of the Ld. CIT(A). She also filed a Paper Book containing pages 1 to 237 which are the copies of the various decisions of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... function of power grid which do not amount to providing technical services within the meaning of expln.2 to section 9(i)(vii) of the Act. Moreover, we also in complete agreement with the judgment of Hon'ble Delhi High Court in the case of CIT vs. Bharati Cellular Limited [175 Taxmann 573 (Del)] affirmed by the Hon ble Supreme Court in 193 Taxman 97(SC) wherein, it has been held that technical services which are relevant for the purpose of section 194J would be those technical services which involve human interface/element. In other words, the expression 'technical service' could have reference to only technical service rendered by a human and that it would not include my service provided by machines or robots. However as agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h transportation of electricity cannot be characterized as fee for technical service. 35. The ultimate conclusion of the ITAT is therefore not erroneous. Accordingly the question framed by the Court is answered in the negative i.e., against the Revenue and in favour of the Assessee. Since the same question is involved in all the AYs in question, all these appeals are dismissed affirming the impugned order of the ITAT, but in the circumstances with no order as to costs. 6.1 We further find that against the aforesaid decision of the Hon ble Delhi High Court in the case of CIT vs. Delhi Transco Limited (Supra), the Department went in Appeal before the Hon ble Supreme Court of India in SLP(C) No. 853/2016 in the case of CIT(TDS) vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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