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<h1>Appellate Tribunal bench composition permits single-member disposal for lower-income assessees and grants broad procedural and judicial powers.</h1> The Appellate Tribunal sits through Benches normally of one judicial and one accountant member; the President or authorised member may dispose singly of specified lower-income cases and may constitute Special Benches. Bench disagreements are resolved by majority or referral on points of difference. The Tribunal may regulate its own procedure, possesses powers analogous to certain income-tax authorities, is deemed to be conducting judicial proceedings and to be a civil court for specific criminal procedure and penal code purposes. The Central Government may notify a scheme to improve efficiency, including technological interface reduction and resource optimisation, and adapt Act provisions to implement it.
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