(3)The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee and to the [[* * *] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][Commissioner] [Substituted by Act 4 of 1988, Section 2, for " Commissioner" (w.e.f. 1.4.1988).][ Inserted by Act 21 of 1998, Section 50 (w.e.f. 1.10.1998).].