56. Power to transfer appeals

(1) The Chairman of the Appellate Tribunal may, either suo motu or on application, for reasons to be recorded in writing, transfer an appeal pending before an Appellate 1 [Joint] Commissioner to another Appellate 1 [Joint] Commissioner or an appeal pending before an Appellate 1 [Deputy] Commissioner to another Appellate 1 [Deputy] Commissioner.

(2) The Chairman of the Appellate Tribunal, may, when exercising the powers under subsection (1) direct the stay of further proceedings before an Appellate 1 [Joint] Commissioner or an Appellate 1 [Deputy] Commissioner, as the case may be.

 (3) No order under this section adversely affecting a person shall be passed unless that person has had an opportunity of being heard.