Section 364
Section 364: procedure of the Appellate Tribunal and its Benches
Section 364 explains how the Appellate Tribunal actually functions - through Benches constituted by its President, normally with one Judicial Member and one Accountant Member, with single-member disposal allowed for smaller cases, Special Benches for particular matters, and a majority-opinion mechanism when members disagree. It also confirms the Tribunal's powers as a judicial body.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
Benches of the Appellate Tribunal
The powers and functions of the Appellate Tribunal are exercised through Benches constituted by its President from among its Members.
Subject to the point below, a Bench consists of one Judicial Member and one Accountant Member.
The President, or any other Member authorised by the Central Government, may sit singly to dispose of a case allotted to the Bench where the assessee's total income, as computed by the Assessing Officer, does not exceed ₹50,00,000.
The President may constitute a Special Bench of three or more Members (including at least one Judicial Member and one Accountant Member) for the disposal of a particular case.
Resolving a difference of opinion
If Bench Members differ in opinion on a point, the majority view decides it. If the Members are equally divided, they state the point(s) of difference, and the President refers the case for hearing on that point by one or more other Members - the point is then decided by the majority of the Members who have heard the case, including those who heard it first.
Regulating its own procedure and judicial powers
Subject to the Act, the Appellate Tribunal has the power to regulate its own procedure and that of its Benches in all matters relating to the exercise of its powers or discharge of its functions, including the places where Benches sit.
For discharging its functions, the Tribunal has all the powers vested in income-tax authorities under section 246, and any proceeding before it is deemed a judicial proceeding for the purposes of sections 229 and 267, and for the purposes of section 233 of the Bharatiya Nyaya Sanhita, 2023. The Tribunal is deemed a Civil Court for all purposes of section 215 and Chapter XXXVII of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Frequently asked questions
Can a single member of the Appellate Tribunal decide my appeal?
Yes, if the total income of the assessee as computed by the Assessing Officer does not exceed ₹50,00,000, the President or an authorised Member may sit singly and dispose of the case, under Section 364(3).
What happens if the two members of a Bench disagree?
If there is a majority view, that decides the point. If the Bench is equally divided, the point of difference is referred by the President for hearing by one or more other Members, and the majority of all Members who heard the case then decides it.
Is the Appellate Tribunal treated as a court for legal purposes?
Yes - proceedings before it are deemed judicial proceedings for specified purposes, and the Tribunal is deemed a Civil Court for the purposes of section 215 and Chapter XXXVII of the Bharatiya Nagarik Suraksha Sanhita, 2023.
Related sections
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