Faceless appeal procedure establishes a centralized digital process for submissions, evidence admissibility, notices and reasoned appellate orders. A centralized digital appellate process mandates automated assignment of appeals by the National Faceless Appeal Centre to a Commissioner (Appeals), who issues notices, obtains AO reports, admits or rejects additional grounds and evidence (with reasons), affords opportunities for examination or rebuttal when evidence is admitted, and prepares a reasoned digital appeal order that the Centre communicates to parties and for consequential actions including show-cause for penalty.