GOPALBHAI SHYAMJIBHAI THUMAR Vs. DEPUTY DIRECTOR

JUDGEMENT

(1.) All these appeals, four in number, are cognate. They arise out of respective orders passed by the office of Special Director, (Appeals), FEMA and CIT(A), Mumbai.

(2.) When the appeals came up for consideration today, learned advocate Mr.Kamlesh Kotai who appears for appellants in all the appeals places on record copies of four different letters corresponding to each appeal whereby the appellants concerned has instructed him to withdraw the appeal in order to enable appellant to approach the tribunal. The said hand written letters are taken on record.

(3.) Learned advocate for the appellant fairly stated that when the respective appeals were filed, the appellate tribunal under the Foreign Exchange Management Act, 1999 was not available, however, now the said appellate tribunal has become functional and the appellants have opted to approach the alternative appellate forum of tribunal to challenge the orders sought to be impugned in the present appeal.