$Assertion$ : The dimensional formula for relative velocity is same as that of the change in velocity.
$Reason$ : Relative velocity of $P$ w.r.t. $Q$ is the ratio of velocity of $P$ and that of $Q$.
The dimensions of ${e^2}/4\pi {\varepsilon _0}hc$, where $e,\,{\varepsilon _0},\,h$ and $c$ are electronic charge, electric permittivity, Planck’s constant and velocity of light in vacuum respectively