2017 (2) TMI 319

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.... ORDER Per Raju 1. The appellant, Shri DH Jadhav had filed a VCES declaration before the Commissioner. The said declaration was rejected by the commissioner partially. Aggrieved by the said order, the appellants are before the Tribunal. 2. Learned Counsel for the appellant argued that they had hired an expert for filing VCES declaration expert and he had calculated a total dues to be Rs. ....

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....iability while declaring the VCES declaration. He informed that the entire dues has been paid by them along with interest. In these circumstances, the imposition of penalty under Section 78 and under Sections 70/77 may be set aside. 4. Learned AR relies on the impugned order. He argued that the appellant has admitted to the mis-declaration and therefore, penalty needs to be imposed. 5. I hav....

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....(Tri-All) under similar circumstances held as follows: 5. Having considered the grounds of appeal and the contentions of the Revenue, I find that there is no case of deliberate default on the part of the appellant. No opportunity was ever given to the appellant after the filing of the VCES application to remove the defect. It was only after the payment of 2nd (final) instalment (100%) on ....

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....pplication of the appellant is held to be in order and deemed to be accepted under the scheme, read with the provisions of Finance Act, 2013. 6. It is seen that in the instant case, the appellant has fulfilled his actual tax liability at the time of filing the declaration and the enclosures contained correct amount disclosed, one typographical error cannot dis-entitled the appellant from the be....