Faceless penalty procedure centralises electronic penalty initiation, notices, reviews and orders through automated allocation and authenticated e service. The notification prescribes a faceless penalty procedure whereby cases referred by income tax authorities or the National Faceless Assessment Centre are assigned by the National Faceless Penalty Centre to penalty units via automated allocation; penalty units prepare draft show cause notices, request further information, propose imposition or non imposition of penalty, and may be subject to review by penalty review units. The NFPC serves electronic notices, issues requisitions, forwards responses and review reports, directs penalty units to pass or drop orders, and communicates orders and intimations to the assessee and originating authorities through authenticated electronic channels.