Section - 112. Composition of Appellate Tribunal

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(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.

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