In light of Judicial Pronouncements, if available, explain Appeal to Commissioner under the Income Tax Act, 1961.

Appeal to Commissioner under Income-tax Act, 1961 Section 246A (1) of the Income-tax Act, 1961(the Act) provides that any assessee or any deductor or any collector aggrieved by any order of an Income-tax Officer, as prescribed in the section may appeal to the Commissioner (Appeals) against such order. Every appeal under the Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeals and which is so pending shall stand transferred on that date to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day. Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be re-heard. In M/s. Fibroflex (India) Pvt. Ltd. vs. The Dy. Commissioner of Income Tax (ITAT) (2019) , being aggrieved by the Assessment Order under Income Tax-Act, 1961, an appeal was filed before the Ld. Commissioner of Income Tax(Appeals) who vide impugned order dismissed the appeal. The assesse company raised further appeal before Income Tax Appellate Tribunal (ITAT).