The Hon’ble Tribunal may pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against or may refer the case back to the Appellate Authority, or the Revisional Authority or to the original adjudicating authority, with such directions as it may think fit, for a fresh adjudication or decision after taking additional evidence, if necessary.
(ICAI FAQ PUBLICATIONS 06-09-2017 ORDERS OF APPELLATE TRIBUNAL: FAQ NO. 52)