(1)   The Commission may, by an order, direct the Commissioner to withdraw an appeal preferred by him before the Income Tax Appellate Tribunal.

(2)   The Commission may, before making an order under sub-section (1), call for such particulars, records or report as it may require or cause further enquires to be made by the Commissioner.

(3)   No order under sub-section (1), shall be made unless the Commissioner has been given a reasonable opportunity of being heard.