The Government, by notification, specify for each State or Union territory, a Bench of the Appellate Tribunal, exercising the powers of the Appellate Tribunal within the concerned State or Union territory.
Government shall, on receipt of a request from any State Government, constitute such number of Area Benches in that State, as may be recommended by the Council
(ICAI FAQ PUBLICATIONS 06-09-2017 Constitution of Appellate Tribunal: FAQ NO. 25)