Para 13 - Power to specify format, mode, procedure and processes - Faceless Appeal Scheme, 2021

13. Power to specify format, mode, procedure and processes. The Principal Chief Commissioner of Income-tax or the Principal Director General of Income-tax, in charge of the National Faceless Appeal Centre shall, with the prior approval of Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Appeal Centre and the appeal unit set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes in respect of the following, namely:__ (i) service of the notice, order or any other communication; (ii) receipt of any information or documents from the person in response to the notice, order or any other communication; (iii) issue of acknowledgment of the response furnished by the person; (iv) provision of e-appeal facility including login account facility, tracking status of appeal, display of relevant details, and facility of download; (v) accessing, verification and authentication of information and response including documents submitted during the appellate proceedings; (vi) receipt, storage and retrieval of information or documents in a centralised manner; (vii) general administration and grievance redressal mechanism in the respective Centres and units; (viii) filing of additional ground of appeal; (ix) filing of additional evidence.