Faceless Appeal Scheme: designated income tax authorities authorised to conduct e appeal proceedings under the Income tax Act. The Board designates specified Commissioner of Income tax (Appeals) units to exercise powers and perform functions to facilitate e appeal Proceedings under the Faceless Appeal Scheme, 2021, superseding the 2020 notification. The listed units are authorised to conduct electronic appeals in respect of territorial areas, persons, classes of persons, incomes, classes of incomes or cases as specified by the Board, for appeals pending or instituted on or after 29th December, 2021, and the notification is effective from that date.