(3)In disposing of an appeal, the Appellate Tribunal may, after giving the appellant a reasonable opportunity of being heard,(a)in the case of an order of assessment -(i)confirm, reduce, enhance or annul the assessment or penalty or both; or(ii)set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or(iii)pass such other orders as it may think fit; and(b)in the case of any other order, confirm, cancel or vary such order:Provided that at the hearing of any appeal against an order of the Appellate Assistant Commissioner, the assessing authority shall have the right to be heard either in person or by a representative.
