Definitions

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....2000 (21 of 2000); (iii) "appeal" means appeal filed by a person under sub-section (1) of section 246 or section 246A of the Act; (iv) "appellant" means the person who files appeal under section 246 or section 246A of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automat....

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.... Act, 2000 (21 of 2000); (x) "designated portal" means the web portal designated as such by the Principal Chief Commissioner of Income-tax or the Principal Director General or the Director General of Income-tax, (Systems); (xi) "e-appeal" means the appellate proceedings conducted electronically in 'e-appeal' facility through the registered account of the appellant in the ....

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....ll mean the National Faceless Appeal Centre as set up and notified under the Faceless Appeal Scheme, 2021; (xvi) "real time alert" means any communication sent to the appellant, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an e-mail at his registered e-mail address, so as to alert him regarding delivery of an electr....

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....see available in the database of Unique Identification Authority of India; or (e) in the case of addressee being a company, the e-mail address of the company as available on the official website of the Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xix) "reg....