Procedure of Appellate Tribunal

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....ned 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 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 1[Assessing] ....

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....Appellate Tribunal who have heard the case, including those who first heard it. (5) 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. (6) ....

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....interface between the Appellate Tribunal and parties to the appeal in the course of appellate proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing an appellate system with dynamic jurisdiction. (8) The Central Government may, for the purposes of giving effect to the scheme made....

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....rlier, Substituted vide Section 46 of the Taxation Laws (Amendment) Act, 1970 w.e.f. 01-04-1971 before it was read as, "twenty-five thousand rupees" And was Substituted vide Section 47 of the Direct Tax Laws (Amendment) Act, 1989 w.e.f. 01-04-1989 before it was read as, "forty thousand rupees" 3.  Substituted vide Section 66 of the Finance Act, 2015 w.e.f. 01-06-2015 before ....