Section 347C(1)

(1) The Appellate Tribunal may, after giving the
parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming,
modifying or annulling the order or notice appealed against or may refer the case back to the authority or
officer against whose order or notice the appeal is filed, for a fresh order or notice , after taking additional
evidence, if necessary, or such other action as the Appellate Tribunal may specify.