Provision for Faceless Proceedings before the Income-tax Appellate Tribunal (ITAT) in a jurisdiction less manner

Faceless proceedings enable jurisdictionless appellate processing to reduce human interface and improve administrative efficiency.

Faceless proceedings for appellate disposal before the Income-tax Appellate Tribunal are proposed to eliminate physical interface to the extent technologically feasible, optimise resource utilisation through economies of scale and functional specialisation, and introduce an appellate system with dynamic jurisdiction. The Central Government would be empowered to notify a scheme and issue notifications adapting or disapplying provisions of the Act as necessary to implement the faceless framework, with publication in the Official Gazette and parliamentary laying requirements.