Constitution of Benches and procedure of Appellate Tribunal.

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....mbers thereof.    (2) Subject to sub-section (3), a Bench shall consist of one judicial member and one accountant member.    (3) The Vice-President or any other member of the Appellate Tribunal authorised in this behalf by the Central Government may, sitting alone, dispose of any case allotted to the Bench of which he is a member and which pertains to an assessee, not bei....

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....If the members of a Bench are equally divided in opinion on any point or points, they shall state the point or points on which they differ and make a reference to the President of the Appellate Tribunal who shall either hear himself or refer for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the o....