For the AY. 2013 -14  penalty was levied under section 271AAB of the Act . On appeal the penalty was reduced partly . No further appeal was filed .  Assessee sought to settle matter amicably in accordance with provisions of DTVSV Act, emphasizing Union’s policy favouring settlement over litigation . Designated authority rejected that application/declaration for reason of second appeal not filed before cut-off date 1-4-1919 to 31-1-2020. On writ the Court held that  the petitioner did not file appeal before Tribunal, within time it also remained from him to file any defective proceeding seeking condonation of delay in filing such appeal before cut-off date therefore, no right vested or accrued to assessee to seek a settlement in terms of conditions prescribed by Act . Order of rejection is affirmed . (AY. 2013-14)