Faceless Appeal Scheme, 2020. - 76/2020 - Income Tax

Faceless Appeal: centralized electronic appellate procedure using automated allocation and review, with hearings by video conferencing.

The Faceless Appeal Scheme, 2020 establishes a centralized electronic appellate framework with a National Faceless Appeal Centre, Regional Centres and appeal units using automated allocation and examination tools. Appeals, additional grounds and evidence are processed electronically through a designated portal, with authentication by digital signature or electronic verification code and delivery followed by real time alerts. Draft orders undergo risk based or inter unit review before finalisation. Personal appearance is generally excluded; approved hearings occur via video conferencing. The Scheme provides procedures for penalty recommendations, rectification of mistakes and appeals to the tribunal, and empowers officials to prescribe detailed technical and procedural standards.