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Appeal Delay of 1553 Days Excused Due to Incorrect Advice Under Voluntary Compliance Encouragement Scheme.

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Full Text of the Document

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....Condonation of the delay of 1553 days in filing the appeal - the assessee was not correctly advised that they would not be in a position to contest the merits of the matter before the Authority under the VCES - The facts clearly show that the reason for the delay has been explained.....