Power to remand appeals curtailed: appellate commissioner must decide assessments and appellate orders may operate as assessment orders. The statutory amendment deleted the express power to remand, so the Commissioner (Appeals) must 'confirm, modify or annul' the appealed order without an express statutory remand power; judicial conflict exists but the Supreme Court noted legislative intent to withdraw remand authority while confirming that the Commissioner (Appeals) retains adjudicatory competence to add or subtract items and that appellate orders can operate as assessment orders.