2020 (4) TMI 7

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....ised Representative for the respondent ANIL CHOUDHARY: The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant. From the facts on record and after hearing the parties, admittedly it is a case of clerical error in filing the declaration by the appellant/assessee. As per the gross taxable receipts, the gross ....

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....higher amount). 4. Learned Counsel further urges that the appellant cannot be denied the benefit of VCES, for simple clerical error on its part, which is evident on the face of record, while declaring the correct tax dues. Accordingly, he prays for allowing the appeal with consequential benefits. 5. Learned AR have relied upon the impugned order in appeal. 6. Having considered the rival content....