76 Transfer of appeal or revision

The Commissioner may either suo-motu or on an application, for reasons to be recorded in writing, transfer an appeal or revision, as the case may be,at any stage of the proceedings pending before any appellate authority or revisional authority subordinate to him to another appellate or revisional authority and shall communicate the order of transfer to the appellant or the petitioner , affected by the order and to the appellate or revisional authorities concerned.