Procedure of the Appellate Tribunal

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.... 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 authorized 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, not being a company or a no....

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....e equally divided in opinion on any point or points, 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 Appellate Tribunal. (8) The point or points referred to in sub-section (7) shall be decided according to the opinion of the majority of the membe....