No personal appearance requirement: hearings under the faceless penalty scheme proceed only via video conferencing. The provision prohibits personal appearance before the National Faceless Penalty Centre, penalty units, or penalty review units, while permitting the assessee or authorised representative to request a personal hearing. Any allowed hearing must be conducted exclusively by video conferencing or video telephony in accordance with Board procedure, and the Board shall provide necessary video-conferencing facilities to ensure no person is denied the Scheme's benefits for lack of access.