Para 4 - Faceless Appeal Centres - Faceless Appeal Scheme, 2021

4. Faceless Appeal Centres. (1) For the purposes of this Scheme, the Board may set up- (i) a National Faceless Appeal Centre to facilitate the conduct of e-appeal proceedings in a centralised manner; and (ii) Appeal units, as it may deem necessary to facilitate the conduct of e-appeal proceedings by the Commissioner (Appeals). (2) All communication between the Commissioner (Appeals) and the appellant or any other person or the Assessing Officer with respect to the information or documents or evidence or any other details, as may be necessary under this Scheme shall be through the National Faceless Appeal Centre. (3) The appeal unit referred to in clause (ii) of sub-paragraph (1) shall have the following authorities, namely: (a) one Commissioner (Appeals); (b) such other income-tax authority, ministerial staff, executive or consultant to assist the Commissioner (Appeals) as considered necessary by the Board.