(a)the Appellate Authority shall dispose of every appeal within [forty eight calendar months] [Substituted by M.P. Act No. 19 of 2018.] from the date of filing of such appeal and in disposing of such appeal, the Appellate Authority may,-(i)confirm, reduce, enhance or annul the assessment or reassessment of tax or interest or imposition of penalty or both [but shall not remand the case, if the order appealed against is not an ex-parte order] [Substituted by M.P. Act No. 9 of 2009.]; or(ii)pass such order as it may deem fit, in case of an appeal not covered by sub-clause (i) :