Transfer of company appeals: pending appeals move to Commissioner (Appeals) with right for appellant to seek rehearing. The amendment confines appeals by companies to specified orders and provides that appeals pending before an Appellate Assistant Commissioner shall stand transferred to the Commissioner (Appeals), who may proceed from the stage they were at, while preserving the appellant's right to demand reopening of earlier proceedings or a rehearing; the Board is also empowered to transfer appeals to the Commissioner (Appeals) where it deems this necessary or expedient.
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Provisions expressly mentioned in the judgment/order text.
Transfer of company appeals: pending appeals move to Commissioner (Appeals) with right for appellant to seek rehearing.
The amendment confines appeals by companies to specified orders and provides that appeals pending before an Appellate Assistant Commissioner shall stand transferred to the Commissioner (Appeals), who may proceed from the stage they were at, while preserving the appellant's right to demand reopening of earlier proceedings or a rehearing; the Board is also empowered to transfer appeals to the Commissioner (Appeals) where it deems this necessary or expedient.
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