TMI Blog2015 (5) TMI 1100X X X X Extracts X X X X X X X X Extracts X X X X ..... d under Section 143(2), which remained not complied with on the part of the assessee. The provision of Section 271(1)(b) is of deterrent nature and not for earning revenue. Any other view taken shall lead to the imposition of penalty for any number of times (without limits) for the same default of not appearing in response to the notice under Section 143(2) of the Act. This does not seem to be the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E PRESIDENT AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Respondent by : Shri Vikram Sahay, Sr.DR. ORDER PER G.C. GUPTA, VP : This appeal by the assessee for the assessment year 2009-10 is directed against the order of learned CIT(A)-XXXII, New Delhi dated 20th September, 2013. 2. The only issue in this appeal of the assessee is regarding validity of penalty imposed under S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer. He relied on the order of the Assessing Officer and the learned CIT(A). 5. We have considered the submissions of learned DR and have perused the order of the Assessing Officer and the learned CIT(A). we find that there was no reasonable cause on the part of the assessee for not appearing on the different dates of hearing before the Assessing Officer in response to notice issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to comply with the notice under Section 143(2) of the Act, the remedy with the Assessing Officer lies with framing of best judgement assessment under the provisions of Section 144 of the Act and not to impose penalty under Section 271(1)(b) of the Act again and again. In this view of the matter, we restrict the penalty levied under Section 271(1)(b) of the Act to the first default of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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