Procedure of Appellate Tribunal - Section 255

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..... of one judicial member and one accountant member. However, The President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member and which pertains to an assessee whose total income as computed by the AO in the case does not exceed ₹50 lakh, and t .....

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..... e heard the case, including those who first heard it. Tribunal power to procedure - the Appellate Tribunal shall have power to regulate its own procedure and the procedure of Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings. Power of Tribunal - The Appellate T .....

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..... by- eliminating the interface between the Appellate Tribunal and parties to the appeal in the course of appellate proceedings to the extent technologically feasible; optimizing utilisation of the resources through economies of scale and functional specialisation; introducing an appellate system with dynamic jurisdiction. Notes:- If the assessee has moved an applicati .....

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