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<h1>e-Dispute Resolution Committee waiver triggers transfer of penalty proceedings to the Jurisdictional Assessing Officer for implementation.</h1> When the e-Dispute Resolution Committee grants a waiver or reduction of penalty, the penalty proceedings pending with the Faceless Penalty Unit are transferred to the Jurisdictional Assessing Officer, who will pass an appropriate order giving effect to the e-DRC determination to implement the waiver or reduction.