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3.1. The ld AO observed that in the financial years 2009-10 and 2010-11, the assessee made three payments for the lift installation charges i.e Rs 18,870/- on 12.10.2009 , Rs 1,68,550/- on 8.3.2010 and Rs 1,00,000/- during financial year 2010-11 totalling to Rs 2,87,420/- . He observed that as per the Act, tax is to be deducted on the date on which the bill is raised or payment is made whichever is earlier. Accordingly he observed that the TDS was to be made on the total cost of lift installation in the first quarter of financial year 2009-10. The assessee replied that payments were made to OTIS as and when bills are raised by them and it is not a deferred payment by assessee against the bill raised by OTIS on 12.10.2009. Hence there is no error committed by the assessee in this regard. The ld AO however observed that the subject mentioned payments would fall under the ambit of provisions of section 194J of the Act on the total cost of Rs 2,87,420/- in the first quarter of financial year 2009-10 and non-deduction of the same would make the assessee as an 'assessee in default' in terms of section 201(1) of the Act and would be invited with consequential interest u/s 201(1A) of the Act.

5.1. Similarly for the other payments made by the assessee, the ld CITA confirmed the action of the ld AO by treating the assessee as 'assessee in default' u/s 201 / 201(1A) of the Act, without having any discussion or giving any finding thereon.

6. Aggrieved, the assessee is in appeal before us on the following grounds:-

I.T.A. No. 279/Kol/2016 for assessment year 2010-11 A. For that the CIT(Appeals) has erred in confirming the finding of the Assessing Officer that in respect of the amount paid by the appellant to Gujrat Environment Protection and Infrastructure Limited (in short GEPIL) under the Concession Agreement dated December 23,2008, as and by way of disbursement of a part of the grant provided by the Government of West Bengal, Urban Development Department, Kolkata under the Jawaharlal Nehru National Urban Renewal Mission (in short JNNURM), tax was deductible under Section 194J of the Income Tax Act, 1961 as payment of fees for professional or technical services by the appellant. Section 194J has no application in the undisputed facts of the instant case.
I.T.A. No. 280/Kol/2016 for assessment year 2011-12 A. For that the CIT(Appeals) has erred in confirming the finding of the Assessing Officer that in respect of the amount paid by the appellant to Gujrat Environment Protection and Infrastructure Limited (in short GEPIL) under the Concession Agreement dated December 23,2008, as and by way of disbursement of a part of the grant provided by the Government of West Bengal, Urban Development Department, Kolkata under the Jawaharlal Nehru National Urban Renewal Mission (in short JNNURM), tax was deductible under Section 194J of the Income Tax Act, 1961 as payment of fees for professional or technical services by the appellant. Section 194J has no application in the undisputed facts of the instant case.
B. For that the CIT(Appeals) should have held and erred in not doing so that the finding of the Assessing Officer that deduction of tax in respect of payment towards lift installation cost in a building is a works contract and hence deduction of tax for payment therefore had to be under Section 194C of the Act and not under Section 194J thereof.
C. For that the CIT(Appeals) has erred in upholding the finding of the Assessing Officer that due to alleged non-availability of PAN No. of Durgapur Ex Services Welfare Association tax is required to be deducted at source @ 20% in respect of payments made to the said Association and not @ 2% under Section 194C of the Act.