Rectification of Appeal Orders: faceless procedure permits amendment of apparent errors following notice and response.

Rectification under the Faceless Appeal Scheme allows the Commissioner (Appeals) to amend orders for mistakes apparent from the record. Applications may be made by the appellant, the Commissioner (Appeals) who passed the order, or the Assessing Officer. The National Faceless Appeal Centre assigns applications via automated allocation, serves notices to relevant parties to show cause, collects responses within specified or extended timelines, and forwards them to the Commissioner, who issues a digitally signed order either rectifying the mistake or rejecting the application with reasons; the Centre then communicates the order for further action.

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