Faceless appeal procedure mandates automated assignment, admissibility checks, evidence exchange and layered review before finalising appeal orders. The procedure prescribes automated assignment of appeals by the National Faceless Appeal Centre to regional appeal units, sets standards for admission of time barred appeals and exemption requests, and establishes processes for seeking and exchanging information, reports and evidence between the appellant, the National Faceless Assessment Centre or Assessing Officer and appeal units. Additional grounds and evidence are subject to prescribed forms and admissibility review; draft orders are prepared by appeal units and undergo risk based examination and inter unit review before finalisation, with communications to the appellant and initiation of penalty proceedings where recommended.