Section 34A(3) in Income-Tax (Appellate Tribunal) Rules, 1963
(3)The Bench which heard the matter giving rise to the application (unless the President, the Senior Vice-President, the Vice-President or the Senior Member present at the station otherwise directs) shall dispose it after giving both the parties to the application a reasonable opportunity of being heard :Provided it shall not be necessary to post miscellaneous applications for hearing if it prima facie appears to be a petition for review.
