Section 364 — Procedure of Appellate Tribunal

(1) The powers and functions of the Appellate Tribunal may be exercised and
discharged by Benches constituted by the President of the Appellate Tri-
bunal from among the members thereof.
(2) Subject to the provisions contained in sub-section (3), a Bench shall consist of
one Judicial Member and one accountant member.
(3) 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 allotted
to the Bench, pertaining to an assessee whose total income as computed by the
Assessing Officer in the case does not exceed rupees fifty lakh.
70. Substituted by the Finance Act, 2026, w.e.f. 1-4-2026. Prior to its substitution, sub-section
(10) read as under :
“(10) The Appellate Tribunal shall send a copy of any orders passed under this section to the
assessee and to the Principal Commissioner or Commissioner.”
(4) The President of the Appellate Tribunal may, for the disposal of any particular
case, constitute a Special Bench consisting of three or more members, one of whom
shall necessarily be a judicial member and one an accountant member.
(5) If the members of a Bench differ in opinion on any point, the point shall be
decided according to the opinion of the majority, if there is a majority, but if the
members are equally divided, they shall state the point or points on which they
differ, and the case shall be referred by the President of the Appellate Tribunal for
hearing on such point or points by one or more of the other members of the Appel-
late Tribunal, and such point or points shall be decided according to the opinion
of the majority of the members of the Appellate Tribunal who have heard the case,
including those who first heard it.
(6) Subject to the provisions of this Act, 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.
(7) The Appellate Tribunal, for the purposes of discharging its functions, shall have
all the powers which are vested in the income-tax authorities referred to in section
246, and any proceeding before the Appellate Tribunal shall be deemed to be a
judicial proceeding within the meaning of sections 229 and 267 and for the purposes
of section 233 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023), and the Appellate
Tribunal shall be deemed to be a Civil Court for all the purposes of section 215 and
Chapter XXXVII of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023).
3. —Appeals to High Court