Faceless appeals centralise e-appeal proceedings with digital communication, automated allocation and video hearings for tax appeals. The Scheme centralises appellate proceedings under sections 246A and 248 into an electronic e-appeal system administered by a National Faceless Appeal Centre and appeal units, using an automated allocation system to assign appeals, requiring all communications and submissions to be exchanged electronically, authenticated by digital signatures or electronic verification, delivered via registered accounts, email or mobile app with real time alerts, and providing for written digital orders, admission procedures for additional grounds and evidence, video conferencing hearings, penalty initiation for non-compliance, and rectification and transfer mechanisms under the Act.
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 appeals centralise e-appeal proceedings with digital communication, automated allocation and video hearings for tax appeals.
The Scheme centralises appellate proceedings under sections 246A and 248 into an electronic e-appeal system administered by a National Faceless Appeal Centre and appeal units, using an automated allocation system to assign appeals, requiring all communications and submissions to be exchanged electronically, authenticated by digital signatures or electronic verification, delivered via registered accounts, email or mobile app with real time alerts, and providing for written digital orders, admission procedures for additional grounds and evidence, video conferencing hearings, penalty initiation for non-compliance, and rectification and transfer mechanisms under the Act.
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