Appeal by Commissioner to Appellate Tribunal:

(1) The Commissioner or any other officer empowered by him on this behalf if he objects to an order passed by the Appellate Tribunal may appeal to the Appellate Tribunal within a period of sixty days from the date on which the order was communicated to him. (2) The Appellate Tribunal may, on the application either by the appellant or by the respondent made within one year from the date of receipt of the order under sub-section (4) of Section 73 review any order passed by it on the basis of the facts which were not before it when the order was passed.