Section 35C - Orders of Appellate Tribunal

Appellate Tribunal orders can confirm, modify, annul or remit decisions, permit adjournments, and rectify apparent mistakes with notice.

The Appellate Tribunal may, after hearing parties, confirm, modify, annul or remit decisions for fresh adjudication and may grant adjournments for reasons recorded. It may amend its orders within a limited period to rectify apparent mistakes, subject to notice and an opportunity to be heard if the amendment increases a party's liability. The Tribunal must send copies of its orders to the tax commissioner and the other party, and its appellate orders are final except as otherwise provided by statute.