No. The Appellate Tribunal shall not, while disposing of any proceedings before it or an appeal before it, be bound by the procedure laid down in the Code of Civil Procedure, 1908, but shall be guided by the principles of natural justice and subject to the other provisions of this Act and the rules made there under, the Appellate Tribunal shall have power to regulate its own procedure.
(ICAI FAQ PUBLICATIONS 06-09-2017 Procedure before Appellate Tribunal: FAQ NO. 37)