Electronic communication requirement mandates all appeal-related exchanges occur exclusively by electronic mode under the faceless appeal framework. All communications between the faceless appeal centre and an appellant or authorised representative must be conducted exclusively by electronic means, and all internal communications among the faceless appeal centre, the faceless assessment centre, the assessing officer and the appeal unit must likewise be exchanged exclusively by electronic mode.
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.
Electronic communication requirement mandates all appeal-related exchanges occur exclusively by electronic mode under the faceless appeal framework.
All communications between the faceless appeal centre and an appellant or authorised representative must be conducted exclusively by electronic means, and all internal communications among the faceless appeal centre, the faceless assessment centre, the assessing officer and the appeal unit must likewise be exchanged exclusively by electronic mode.
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