2015 (5) TMI 1100

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.... 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 Section 271(1)(b) of the Income-tax Act, 1961 amounting to Rs. 50,000/- confirmed by the learned CIT(A). 3. At the time of hearin....

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.... 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 under Section 143(2) of the Act. However, we find that the default is same and, therefore, penalty of `10,000/- could be imposed for the first....