If the demand of tax is less than 50 Lakh Rupees then the matter is listed before a bench of only judicial member. The bench is called SME. SME bench assembles immediately after regular bench finishes up its matter for the day.
If the demand of tax is more than 50 lakh Rupees then the matter is listed before a bench of two members.
Listing of an appeal before an ITAT after filing it with the registry may take more than a year. For example: an appeal filed in June, 2015 was not listed until December 2016 as the bench were hearing appeals of July 2014. In such case an early hearing application can be filed which gets listed before the Head of Department of ITAT and a relief for stay on demand can be prayed, failing which delay in listing may result in increase in demand of tax including the interest and penalty.
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