Notification No. VI(A) - AD(AT)/2010

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

What this is

Notification No. VI(A) - AD(AT)/2010 was published on 19 October 2010. Its subject is 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.

This amends the Income-tax Rules. What it changes is the Rules, not the Act — and a rule can never take away what the section gives.

What it does

In supersession of the earlier Order dated 20 September 2006, and in exercise of the powers conferred by sub-section (5) of section 252 of the Income-tax Act, 1961 as amended by the Finance Act, 1984, the President, Income Tax Appellate Tribunal, delegates to the Senior Vice-President and the Vice-Presidents of the zones named in the Schedule the powers and functions specified against them in respect of the Benches named. The powers delegated are to constitute Benches within the zonal jurisdiction unless constituted by the President, to sit in any Bench as one of the Members constituting it, to transfer any appeal or application from one Bench to another within the zonal jurisdiction, and to inspect, supervise and control the functioning of the Benches within the zonal jurisdiction. The Schedule covers the Mumbai Benches and the Mumbai, Delhi, Kolkatta, Chennai, Ahmedabad, Chandigarh, Bangalore, Hyderabad and Lucknow Zones, with the Benches listed under each.

Who it reaches

the Senior Vice-President and the Vice-Presidents of the zones of the Income Tax Appellate Tribunal
appellants and departmental representatives before the Benches listed in the Schedule
parties seeking transfer of an appeal or application from one Bench to another

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.252	s.361

The instrument, as the Board published it

The words below are the department’s own, reproduced from its published text. Where the department’s copy carried a publisher’s notes after the instrument, those are not reproduced.

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.
■■

From when

with immediate effect.

What to watch

The delegation takes effect with immediate effect.
Paragraph 2 keeps the delegated powers subject to the overall general superintendence and control of the President, Income Tax Appellate Tribunal, and the power to constitute Benches is exercisable only where the President has not constituted them.
The power to transfer appeals is confined to transfers from one Bench to another within the same zonal jurisdiction, so an inter-zonal transfer does not fall within the delegation.
The earlier order of 20 September 2006 is superseded and does not survive; its number is given as Order No. VI(A)/2006 in the heading and as Order No. VI(A)-Ad(A)/2016 in the body of the text.

Where you meet it

In an application for transfer of an appeal between Benches of a zone, and in the constitution of the Bench that hears an appeal.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. A-12023(1)/15/2016-Admn.-III(LA) — Ministry of LAW and Justice 2 November 2018
Notification No. A-12023/2/2011-ADMN. III (LA), DATED 13-9-2012 — Appointment of Shri H.L. Karwa, Vice-President of ITAT as President of ITAT in Officiating capacity w.e.f. 1-9-2012 13 September 2012
Notification No. 728 — A notification under section 252 of the Income-tax Act, 1961 25 February 1980

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.