Topic: Section 20. Composition of Appellate Tribunal

(1) The Appellate Tribunal shall consist of a Chairperson and such number of Members as the Central Government may deem fit.

(2) Subject to the provisions of this Act,-

(a) The jurisdiction of the Appellate Tribunal may be exercised by Benches thereof;

(b) A Bench may be constituted by the Chairperson with one or more Members as the Chairperson may deem fit;

(c) The Benches of the Appellate Tribunal shall ordinarily sit at New Delhi and at such other places as the Central Government may, in consultation with the Chairperson, notify;

(d) The Central Government shall notify the areas in relation to which each Bench of the Appellate Tribunal may exercise jurisdiction.

(3) Notwithstanding anything contained in sub-section (2), the Chairperson may transfer a member from one Bench to another Bench.

(4) If at any stage of the hearing of any case or matter it appears to the Chairperson or a Member that the case or matter is of such a nature that it ought to be heard by a Bench consisting of two Members, the case or matter may be transferred by the Chairperson or, as the case may be, referred to him for transfer, to such Bench as the Chairperson may deem fit.


The Chairperson of the Appellate Tribunal has constituted the following Benches of the Appellate Tribunal namely:—

1.  (a) Single Member Benches, one Bench consisting the Chairperson, and other Benches consisting of a Member each; and

(b)  Division Benches consisting of either the Chairperson with a Member or any two Members sitting jointly.

2.  A Division Bench shall hear cases in which the amount of penalty, exceeds rupees five lakhs, and all other cases shall be heard by a Single Member Bench. The distribution of work amongst Benches shall be done a times by the Chairperson.

[Vide S.O. 388 (3), dated 22nd March, 2003, published in the Gazette of India, Extra., Pt. II, Sec. 3 (ii), No. 289, dated 22nd March, 2003.]