Appellate powers of Commissioner (Appeals) allow altering assessments and penalties subject to a fair opportunity to be heard. Appellate powers permit the Commissioner (Appeals) and Joint Commissioner (Appeals) to confirm, reduce, enhance or annul assessments, to remit assessments made under section 144 to the Assessing Officer for fresh assessment, and-where Settlement Commission proceedings abate-to adjudicate after considering materials and evidence from that proceeding. They may confirm, cancel or vary penalties and pass any other orders as fit, but cannot enhance assessments or penalties or reduce refunds without giving the appellant a reasonable opportunity to show cause; they may also decide matters arising from the original proceedings even if not raised before the appellate authority.