26. Composition, etc., of Appellate Tribunal –
(1) The Appellate Tribunal shall consist of a Chairperson and two 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 with one or two 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, by notification specify;
(d) The Central Government shall, by notification, specify 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 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.