Income-tax (appellate tribunal) rules, 1963 – Delegation of specified powers and functions to Senior Vice President and Vice Presidents of various Zones of Tribunal with immediate effect – Supersession of Order No. VI(A)/2006, dated 20-9-2006
NOTIFICATION NO. VI(A) – AD(AT)/2010, Dated 19-10-2010
In supersession of Order No. VI(A)-Ad(A)/2016, dated the 20th September, 2006 and in exercise of the powers conferred by sub-section (5) of section 252 of the Income Tax Act, 1961 (No. 43 of 1961) as amended by the Finance Act, 1984 (No. 21 of 1984), the President, Income Tax Appellate Tribunal, hereby delegates to the Senior Vice-President/Vice Presidents of the various Zones of the Income Tax Appellate Tribunal mentioned in Column (2) of the Schedule below, the powers and functions specified in Column (4) in respect of the Bench(es) specified in column (3) thereof, with immediate effect :
SCHEDULE
| S.No. | ZONE | BENCHE(S) | POWERS AND FUNCTIONS DELEGATED |
| (1) | (2) | (3) | (4) |
| I | Mumbai Benches, Mumbai | 1. Mumbai Benches | i. To constitute Benches within the zonal jurisdiction unless constituted by the President.
ii. To sit in any Bench as one of the Members constituting the Bench. iii. To transfer any appeal or application from one Bench to another Bench within the Zonal jurisdiction. iv. To inspect, supervise and control the functioning of the Bench(es) within the zonal jurisdiction. |
| II | Mumbai Zone | 2. Pune Benches
3. Nagpur Bench 4. Panaji Bench 5. Bilaspur Bench |
|
| III | Delhi Zone | 6. Delhi Benches
7. Agra Bench |
|
| IV | Kolkatta Zone | 8. Kolkatta Benches
9. Patna Bench 10. Cuttack Bench 11. Guwahati Bench 12. Ranchi Bench |
|
| V | Chennai Zone | 13. Chennai Benches | |
| VI | Ahmedabad Zone | 14. Ahmedabad Benches
15. Indore Bench 16. Rajkot Bench |
|
| VII | Chandigarh Zone | 17. Chandigarh Benches
18. Amritsar Bench 19. Jaipur Benches 20. Jodhpur Bench |
|
| VIII | Bangalore Zone | 21. Bangalore Benches
22. Cochin Bench |
|
| IX | Hyderabad Zone | 23. Hyderabad Benches
24. Vishakhapatnam Bench |
|
| X | Lucknow Zone | 25. Lucknow Benches
26. Allahabad Bench 27. Jabalpur Bench |
2. The above mentioned powers and functions shall be exercised by the Senior Vice-President/Vice Presidents subject to the overall general superintendence and control of the President, Income Tax Appellate Tribunal.
