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TMI Blog2018 (10) TMI 1287X X X X Extracts X X X X X X X X Extracts X X X X ..... g, both AO and CIT(A) has held the assessee liable u/s.201(1) and 201(1A). Nothing was placed before us so as to persuade us to deviate from the findings of the lower authorities. - Decided against assessee. - ITA No.5028/Mum/2013 - - - Dated:- 10-10-2018 - Shri R.C. Sharma, AM And Shri Amarjit Singh, JM For the Assessee : None For the Revenue : Shri Abi Rama Kartikeyan ORDER PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 14, Mumbai dated 30/04/2013 for A.Y.2010-11 in the matter of order passed u/s.201(1) 201(1A) of the Income Tax Act. 2. Nobody appeared on behalf of the assessee inspite of giving so many opportunities. This case was originally heard on 28/02/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the AO after observing as under:- 5.3 I have carefully considered the Appellant's submissions. Based on the Hon ble Supreme Court's decision in the case of Bharti Cellular (330 ITR 239), it is a settled position that for a particular service to partake the character of 'fees for technical services', presence of human element is essential. Thus, in order to characterize the Roaming charges as fees for technical services, it is imperative to ascertain the existence and extent of human involvement required in the said process. 5.4 It is seen that this aspect has been examined in detail in the case of Vodafone Essar Mobile Services Ltd by ACIT, Circle 51(1), New Delhi, wherein he has examined the whole process after i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the deductees, recovery of demand cannot be enforced. If the appellant produces such certificate to the extent such certificates are produced, recovery of the TDS amount u/s. 194H, shall not be enforced. The AO is directed accordingly. 5.7 Above grounds of appeal are accordingly adjudicated. 6. Additional submissions: 6.1 The appellant has also made submissions reproduced herein-below. However, no ground of appeal has been taken in this regard. 1, Assessee places reliance on the Judgement of Honourable ITAT - C Bench, Mumbai, in case of Pfizer Ltd, vs. Income tax Officer (TDS)(OSD) - ITA No. lQ67/Mum / 2010. A copy of the case law is furnished here with for your reference and record. Sir, we draw your kind attenti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave considered the above submissions of the appellant However, I note that neither the appellant has raised any ground of appeal in this regard as per the appeal memo, nor it has filed any additional ground of appeal for adjudication on this aspect Hence, no relief can be given to the appellant on account of this reason itself. 6.3 Further, in the above submissions, the appellant has relied upon the decision of ITAT, Mumbai in the case of Pfizer Ltd. vs. Income tax Officer (TDS)(OSD), ITA No. 1667/Mum/2010, where the facts were totally different In that case, the assessee had suo-moto disallowed the entire amount of the provision created under sections 40(a)(i)/ 40(a)(ia), on account of non-deduction of tax and hence the provision was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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