Section 74(8)(b) in The Kerala Agricultural Income Tax Act, 1991
(b)When the Appellate Tribunal passes any order in contravention of clause (a) of this sub-section, such order shall not be binding on the party whose appeal or cross objections is pending hearing and the Appellate Tribunal shall on application by either party to the appeal, shall proceed to re-hear the appeal, as if it was not so decided and pass orders in accordance with sub-section (7) and clause (a) of this sub-section.