Income Tax Act, 2025
Section 9: Subs. by Act 18 of 2008, s. 50, for the third proviso (w.e.f. 12008).
9. Subs. by Act 18 of 2008, s. 50, for the third proviso (w.e.f. 12008).
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(2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.]
(3) The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee
and to the 1[2*** 3[Principal Commissioner or Commissioner]].
(4) 4[Save as provided in section 256 or section 260A], orders passed by the Appellate Tribunal on
appeal shall be final.
255. Procedure of Appellate Tribunal.—(1) The powers and functions of the Appellate Tribunal
may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from
among the members thereof.
(2) Subject to 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 authorised 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 whose total income as computed by the
5[Assessing Officer] in the case does not exceed 6[fifty lakh rupees], and the President may, for the
disposal of any particular case, constitute a Special Bench consisting of three or more members, one of
whom shall necessarily be a judicial member and one an accountant member.
(4) If the members of a Bench differ in opinion on any point, the point shall be decided according to
the opinion of the majority, if there is a majority, but if the members are equally divided, they shall 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, and such point or points shall be decided according to the opinion of the majority of the
members of the Appellate Tribunal who have heard the case, including those who first heard it.
(5) Subject to the provisions of this Act, 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.
(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
193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate
Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXXV of the
Code of Criminal Procedure, 1898 (5 of 1898).
The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal.]
The Appellate Tribunal shall send a copy of any orders passed under this section to the assessee
and to the 1[2*** 3[Principal Commissioner or Commissioner]].
4[Save as provided in section 256 or section 260A], orders passed by the Appellate Tribunal on
appeal shall be final.
255. Procedure of Appellate Tribunal.—
The powers and functions of the Appellate Tribunal
may be exercised and discharged by Benches constituted by the President of the Appellate Tribunal from
among the members thereof.
Subject to the provisions contained in sub-section
The President or any other member of the Appellate Tribunal authorised 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 whose total income as computed by the
5[Assessing Officer] in the case does not exceed 6[fifty lakh rupees], and the President may, for the
disposal of any particular case, constitute a Special Bench consisting of three or more members, one of
whom shall necessarily be a judicial member and one an accountant member.
If the members of a Bench differ in opinion on any point, the point shall be decided according to
the opinion of the majority, if there is a majority, but if the members are equally divided, they shall 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, and such point or points shall be decided according to the opinion of the majority of the
members of the Appellate Tribunal who have heard the case, including those who first heard it.
Subject to the provisions of this Act, 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.
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
193 and 228 and for the purpose of section 196 of the Indian Penal Code (45 of 1860), and the Appellate
Tribunal shall be deemed to be a civil court for all the purposes of section 195 and Chapter XXXV of the
Code of Criminal Procedure, 1898 (5 of 1898).