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Following this court’s grant of its application for discretionary appeal, Cypress Insurance Co. Cypress seeks review of the superior court’s order affirming a decision of the Appellate Division of the State Board of Workers’ Compensation the board. The board affirmed a ruling by an administrative law judge ALJ granting Tammy Duncan income benefits for permanent partial disability, and allowed Cypress to offset temporary total disability income benefits overpaid to Duncan. Because Cypress was not afforded notice or an opportunity to be heard on the issue of permanent partial disability, we reverse in part but affirm the remainder of the superior court’s judgment. In reviewing a workers’ compensation award, both this court and the superior court must construe the evidence in the light most favorable to the party prevailing before the appellate division. It is axiomatic that the findings of the State Board of Workers’ Compensation, when supported by any evidence, are conclusive and binding, and that neither the superior court nor this court has any authority to substitute itself as a fact finding body in lieu of the Board. Citations, punctuation, and footnote omitted. MARTA v. Bridges , 276 Ga. App. 220, 221 623 SE2d 1 2005. Construed in the light most favorable to Duncan, the evidence showed that in August 2003, Duncan began working as a waitress at a diner owned by her mother Hazel Bynum and stepfather Eddie Bynum. In September, Eddie Bynum prepared the following agreement signed by Duncan and the Bynums: As of September 6th, 2003 —I, Eddie Bynum, lease Bynum’s Diner to Hazel Bynum and Tammy Duncan for $800.00 a month. I am completely out of it for 6 mos. At which time they Hazel Bynum and Tammy, have the option of renewing this contract, for another 6 mos. They are responsible for all repairs, taxes and expenses for Bynum’s Diner. The bank account at CBC will remain the same. Duncan then began doing paperwork and bookkeeping for the diner in addition to occasionally waiting tables and performing other duties.

On October 30, 2003, Duncan was injured when she slipped off a ladder and fell onto both knees. The diner’s insurer, Cypress, paid Duncan temporary total disability benefits beginning in November 2003. On April 2, 2004, however, Cypress notified Duncan that it intended to controvert her claim based on alleged newly discovered evidence that Duncan was not an employee of the diner but a co-owner.1 Cypress then suspended Duncan’s benefits effective April 18, 2004. Duncan quit her job at the diner in April 2004. The ALJ found that she did not make a diligent effort to find new employment.

 
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