Held that  the appeal, that the assessee had not opted for the Direct Tax Vivad se Vishwas Scheme, 2020 in respect of the orders passed under section 201(1A) of the Act but in respect of the assessment orders passed under section 143(3) read with section 92CA of the Act for the assessment years 2013-14, 2014-15 and 2015-16. The Commissioner (Appeals) had committed an error in dismissing the appeal filed by the assessee by recording an erroneous finding. Therefore, the issues involved in the appeals were restored to the file of the Commissioner (Appeals) with direction to decide them afresh in accordance with law after hearing the assessee.Tribunal also held that  the orders in question were not served at the registered address of the assessee and the assessee came to know about the passing of the orders only on July 13, 2023 when the assessee perused the Income-tax portal. Therefore, the delay in filing the appeals is  to be condoned.(AY. 2013-14, 2014-15, 2015-16)