Income-tax Appellate Tribunal orders must be signed, dated and pronounced or posted as deemed pronouncement within specified timelines. Orders of the Income-tax Appellate Tribunal must be in writing and signed and dated by the Members constituting the Bench; orders on referral must be signed and dated by the Member(s) to whom referred. Pronouncement is ordinarily in court but, if impracticable, a signed list placed on the notice board is deemed pronouncement. Pronouncement may be immediate, fixed, or made within 60 days of hearing (with a limited 30-day extension in exceptional circumstances), and may be advanced or deferred with notice. Unavailable Members may be replaced by nominated Members for pronouncement.