KAIT Act 73Chapter XI · Appeals and Revisions

Section 73 · The Appellate Tribunal

(1)

The Government may appoint an Appellate Tribunal consisting of a Chairman and as many members as may be necessary to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.

(2)

The Chairman shall be a person who is, or has been or is qualified to be appointed as a Judicial Officer not below the rank of a District Judge and the other members shall possess such qualifications as may be prescribed.

(3)

Any vacancy in the office of a member of the Appellate , Tribunal shall be filled by the Government.

(4)

(a)

Subject to the provisions of sub-sections (5), (6), (7) and (8) the functions of the Appellate Tribunal may be performed:

(i)by a Bench consisting of the Chairman and any other member or members of the Tribunal constituted by the Chairman; or

(ii)by a Bench consisting of two or more members other than the Chairman, constituted by the Chairman.

(b)

The Chairman or any other member of the Appellate Tribunal nominated by him may, sitting single, dispose of any case which pertains to an assessee, whose total agricultural income as computed by the Agricultural Income tax Officer does not exceed fifty thousand rupees and all cases of assessment under section 13.

(5)

If any case which comes up before a Bench consisting of a single member or a Bench consisting more than one member of which the Chairman is not a member, involves a question of law, the Bench may in its discretion or where the total agricultural income assessed exceeds rupees one lakh the Bench shall, reserve such case for decision by a Bench to be constituted under sub-section (4) of which the Chairman shall be a member.

(6)

If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, but if the members are equally divided, they shall state the point or points on which they differ, and such point or points shall be heard, -

(i)

where the Chairman is not a member of that Bench either by the Chairman, or by the Chairman and any other member or members as the Chairman may direct; and

(ii)

when the Chairman is a member of that Bench, by any other member or members to whom the case is referred by the Chairman and such point or points shall be decided according to the opinion of the majority of the members of the Tribunal who have heard the case, including those who first heard.

(7)

Any member who has previously dealt with any case coming up before the Appellate Tribunal in any other capacity or is personally interested in any case coming up before the Appellate Tribunal, shall be disqualified to hear that case.

(8)

Where any member or members of the Appellate Tribunal is are disqualified under sub-section (7) to hear any case coming up before the Tribunal, the case shall be referred to another Bench for decision.

(9)

The Appellant Tribunal shall, with the previous sanction of the Government, make regulations consistent with the provisions of this Act and the rules made there under, for regulating its procedure and the disposal of business.

(10)

The regulations made under sub-section (9) shall be published in the Gazette.

Your private note on this section

Only you can see this note.