(1)The Appellate Tribunal shall consist of a Chairperson and three other Members.
(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 of the Appellate Tribunal with two or more Members of the Appellate Tribunal as the Chairperson of the Appellate Tribunal may deem fit:
Provided that every Bench constituted under this clause shall include at least one Judicial Member and one Technical Member;
(c) the Benches of the Appellate Tribunal shall ordinarily sit at Delhi and such other places as the Central Government may, in consultation with the Chairperson of the Appellate Tribunal, 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 of the Appellate Tribunal may transfer a Member of the Appellate Tribunal from one Bench to another Bench.
Explanation. –For the purposes of this Chapter,–
(i) ―Judicial Member‖ means a Member of the Appellate Tribunal appointed as such under sub-clause (i) of caluse (b) of sub-section (1) of section 113, and includes the Chairperson of the Appellate Tribunal;
(ii) ―Technical Member‖ means a Member of the Appellate Tribunal appointed as such under sub-clause (ii) or sub-clause (iii) of clause (b) of sub-section (1) of section 113.