Procedure of Appellate Tribunal - Section 255

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.... and diverse appellate body, while also implicitly requiring the President to exercise this power judiciously and in accordance with principles of fairness and transparency. Composition of Benches [Section 255(2)] Section 255(2) stipulates that, subject to sub-section (3), each Bench shall consist of one judicial member and one accountant member. This dual composition is a distinctive feature of the ITAT, reflecting the hybrid nature of tax disputes, which often involve both intricate legal questions and complex accounting or financial issues. Judicial Member: Typically a person with a legal background, often a former judge or experienced legal practitioner. Accountant Member: Generally a qualified accountant or tax expert with subs....

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....pellate Tribunal who have heard the case, including those who first heard it. Power to Regulate Own Procedure [ Section 255(5) ] 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. Power of Tribunal [ Section 255(6) ] The Appellate Tribunal shall, for the purpose of discharging its functions, have all the powers which are vested in the income-tax authorities referred to in section 131, and any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections ....