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Sections 48–49 of the Information Technology Act, 2000: Cyber Appellate Tribunal, establishment and composition

The Central Government shall, by notification, establish one or more appellate tribunals to be known as the Cyber Appellate Tribunal, and specify in the notification the matters...

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Last updated: October 2026Verified against: Government sources

Chapter X of the Information Technology Act, 2000, as printed in the consolidated copy, is headed "The Cyber Appellate Tribunal". Section 48 provides for the establishment of one or more appellate tribunals by the Central Government. Section 49 sets out how the Tribunal is composed, how its Chairperson and Members are selected and how its Benches work.

Source and scope

This article follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008). Later amendments and the current position of these sections should be checked. Check the current position of the appellate forum named in this copy. Section 49 is printed in square brackets in the copy, and the name of the Tribunal is printed with a gap or marked omission between "Cyber" and "Appellate" (for example, "Cyber [] Appellate Tribunal" in the heading of Chapter X and in section 48). The definition in section 2(1)(n) is printed as "the Cyber [ ] Appellate Tribunal established under sub-section (1) of section 48". We use the name "Cyber Appellate Tribunal" as the rest of the copy does. If you are weighing an appeal against an order under the Act, a legal dispute resolution consultation can help you sequence your steps.

Section 48: establishment

Sub-section (1). "The Central Government shall, by notification, establish one or more appellate tribunals to be known as the Cyber [*] Appellate Tribunal."

Sub-section (2). "The Central Government shall also specify, in the notification referred to in sub-section (1), the matters and places in relation to which the Cyber Appellate Tribunal may exercise jurisdiction."

Two points. The verb in sub-section (1) is "shall", so the establishment is a duty of the Central Government, and the number of tribunals is open ("one or more"). And jurisdiction is set by notification, by matters and places. The notification is not in the sources used here, so this article names no matter or place.

The Tribunal appears throughout the Act: an appeal from an order of the Controller or an adjudicating officer is dealt with in section 57 (see our article on appeal to the Cyber Appellate Tribunal and its powers).

Section 49: composition

Sub-section (1): Chairperson and Members

"The Cyber Appellate Tribunal shall consist of a Chairperson and such number of other Members, as the Central Government may, by notification in the Official Gazette, appoint."

The proviso is a transitional one: the person appointed as the Presiding Officer of the Cyber Appellate Tribunal under the provisions of the Act immediately before the commencement of the Information Technology (Amendment) Act, 2008 "shall be deemed to have been appointed as the Chairperson of the said Cyber Appellate Tribunal under the provisions of this Act as amended by the Information Technology (Amendment) Act, 2008".

Sub-section (2): selection

"The selection of Chairperson and Members of the Cyber Appellate Tribunal shall be made by the Central Government in consultation with the Chief Justice of India."

Sub-section (3): Benches

Subject to the provisions of the Act:

ClauseProvision as printed
(a)the jurisdiction, powers and authority of the Cyber Appellate Tribunal may be exercised by the Benches thereof
(b)a Bench may be constituted by the Chairperson with one or two Members of such Tribunal as the Chairperson may deem fit
(c)the Benches shall sit at New Delhi and at such other places as the Central Government may, in consultation with the Chairperson, by notification in the Official Gazette, specify
(d)the Central Government shall, by notification in the Official Gazette, specify the areas in relation to which each Bench may exercise its jurisdiction

Sub-section (4): transfer of a Member

"Notwithstanding anything contained in sub-section (3), the Chairperson of the Cyber Appellate Tribunal may transfer a Member of such Tribunal from one Bench to another Bench."

Sub-section (5): larger Bench

"If at any stage of the hearing of any case or matter it appears to the Chairperson or a Member of the Cyber Appellate Tribunal that the case or matter is of such a nature that it ought to be heard by a Bench consisting of more Members, the case or matter may be transferred by the Chairperson to such Bench as the Chairperson may deem fit."

The Chairperson's further powers on distribution of business and transfer of cases are in sections 52A to 52D; see our article on benches, vacancies, removal and staff of the Tribunal.

Structure at a glance

FeatureProvision
Who establishesCentral Government, by notification
NumberOne or more tribunals
JurisdictionBy matters and places in the notification (s.48(2))
CompositionChairperson and other Members (s.49(1))
SelectionBy the Central Government in consultation with the Chief Justice of India (s.49(2))
Bench strengthOne or two Members, as the Chairperson deems fit (s.49(3)(b))
SeatNew Delhi and other notified places (s.49(3)(c))
Transfer of a MemberBy the Chairperson (s.49(4))
Larger BenchBy transfer of the case by the Chairperson (s.49(5))

Qualifications and terms of the Chairperson and Members are in sections 50 to 52; see our article on qualifications, term and salary of Tribunal members.

A worked example

Rhea Software Private Limited has been ordered by an adjudicating officer to pay compensation and wishes to appeal. Under the printed Chapter X it would look at the notification under section 48(2) to see which Tribunal has jurisdiction over the matter and place. It would then see that a Bench may consist of one or two Members and that the Chairperson may transfer a case to a larger Bench if the matter requires it. It would also check the current position of the appellate forum named in this copy, because the notification and any later changes are not part of the consolidated text. The time limit and procedure for an appeal are in sections 57 and 58, explained in a separate article.

Need help with an appeal or Tribunal question?

If you have an adjudicating officer's or Controller's order that you are thinking of challenging, we can help you map the forum, the time limit and the papers. Please contact our legal dispute resolution team with a copy of the order.

Key takeaways

  • The Central Government shall establish one or more appellate tribunals by notification and specify their matters and places.
  • The Tribunal has a Chairperson and other Members, selected in consultation with the Chief Justice of India.
  • Benches comprise one or two Members and sit at New Delhi and other notified places.
  • The Chairperson may transfer Members between Benches and cases to larger Benches.
  • Check the current position of the appellate forum named in this copy.

Read next

Disclaimer: Based on a consolidated copy of the Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act, 2008, on the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as originally notified on 25 February 2021 and on the CERT-In Directions of 28 April 2022, read with the amendments made to the Act by the Jan Vishwas (Amendment of Provisions) Act, 2023 and by section 44 of the Digital Personal Data Protection Act, 2023, as consulted on 2 October 2026. Commencement notifications, other amendments, rules, directions and the current position of each provision are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 48

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who establishes the Cyber Appellate Tribunal?

The Central Government, by notification (section 48(1)). It also specifies the matters and places in which the Tribunal may exercise jurisdiction.

How many Members sit on a Bench?

A Bench may be constituted by the Chairperson with one or two Members, as the Chairperson deems fit (section 49(3)(b)).

Settle the facts first; the right section and the right form follow from them.

— TaxClue Compliance Desk

Sections 48: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

The Central Government, by notification (section 48(1)). It also specifies the matters and places in which the Tribunal may exercise jurisdiction.

A Bench may be constituted by the Chairperson with one or two Members, as the Chairperson deems fit (section 49(3)(b)).

At New Delhi and at such other places as the Central Government specifies by notification in consultation with the Chairperson (section 49(3)(c)).

The Central Government, in consultation with the Chief Justice of India (section 49(2)).

It deems the person who was Presiding Officer immediately before the commencement of the Information Technology (Amendment) Act, 2008 to have been appointed as Chairperson under the Act as amended.

Check the current position of the appellate forum named in this copy.