Rule 4 - Powers of Bench - Income-tax (Appellate Tribunal) Rules, 1963

Powers of Bench. 4. (1) A Bench shall hear and determine such appeals and applica tions made under the Act as the President may by general or special order direct. [(2) Where there are two or more Benches of the Tribunal working at any headquarters, the President or, in his absence, the [Senior Vice-President/Vice-President of the concerned zone or, in his absence, the seniormost member of the station present at the headquarters] may transfer an appeal or an application from any one of such Benches to any other.]