Appeal rights: penalty orders under Faceless Penalty Scheme permit appeal to Commissioner (Appeals) or National Faceless Appeal Centre. Appeals from penalty orders by the National Faceless Penalty Centre under the Faceless Penalty Scheme, 2021 lie to the Commissioner (Appeals) with jurisdiction over the relevant income-tax authority or to the National Faceless Appeal Centre, and any reference to the Commissioner (Appeals) in communications from the National Faceless Penalty Centre shall be read as referring to either the jurisdictional Commissioner (Appeals) or the National Faceless Appeal Centre, as applicable.