Appellate proceedings: appeals go to the designated tribunal; remands are reassigned to JCIT (Appeals) under the scheme. Appeals from orders of the JCIT (Appeals) lie to the designated tribunal with jurisdiction over the jurisdictional Assessing Officer, and when such orders are set aside and remanded by a tribunal or higher court they are to be reassigned to a JCIT (Appeals) for further action in accordance with the Scheme, subject to paragraph 3.