Appellate proceedings: appeal lies to an appellate tribunal and remands are reassigned to a Commissioner for further action. An appeal from a Commissioner (Appeals) order lies to the Income Tax Appellate Tribunal having jurisdiction over the appellant's Assessing Officer. If an order is set aside and remitted by a higher forum, the National Faceless Appeal Centre shall assign the matter to a Commissioner (Appeals) for further action in accordance with the Scheme, subject to paragraph 3.