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of <h1>Commissioner (Appeals) Can Modify Tax Assessments and Penalties, Must Give Appellant a Chance to Respond Per Rules</h1> The Commissioner (Appeals) has specific powers when handling appeals related to tax assessments and penalties. They can confirm, reduce, enhance, or annul assessments and penalties. The Commissioner can also address issues not previously considered by the Assessing Officer. However, any enhancement of assessments or penalties, or reduction of refunds, requires providing the appellant a reasonable opportunity to respond. Additionally, the Commissioner can consider matters arising from the proceedings of the appealed order, even if not initially raised by the appellant.
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