Faceless appeal scheme centralises e-appeals via a designated portal, automated allocation and real-time electronic notifications. The Scheme defines the digital framework for electronically conducted appeals under the Income-tax Act, designating a web portal and Mobile App as channels for e-appeal, specifying registered account, e-mail and mobile number as communication endpoints and real time alerts for notifications, recognising digital signatures and electronic records, and establishing an automated allocation system using algorithmic tools including AI/ML for randomised case allocation within the faceless appeal ecosystem.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Faceless appeal scheme centralises e-appeals via a designated portal, automated allocation and real-time electronic notifications.
The Scheme defines the digital framework for electronically conducted appeals under the Income-tax Act, designating a web portal and Mobile App as channels for e-appeal, specifying registered account, e-mail and mobile number as communication endpoints and real time alerts for notifications, recognising digital signatures and electronic records, and establishing an automated allocation system using algorithmic tools including AI/ML for randomised case allocation within the faceless appeal ecosystem.
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