Para 2 - Definitions - E-Appeals Scheme, 2023

2. Definitions. (1) In this Scheme, unless the context otherwise requires, (i) Act means the Income-tax Act, 1961 (43 of 1961) ; (ii) addressee shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 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) automated allocation system means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vii) computer system shall have the same meaning as assigned to it in clause (l) of sub-section (l) of section 2 of the Information Technology Act, 2000 (21 of 2000); (viii) computer resource of appellant shall include the registered account in the designated portal of the Income-tax Department, or the Mobile App linked to the registered mobile number or the registered email account of the appellant; (ix) digital signature shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology 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 designated portal; (xii) electronic record shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (xiii) e-mail or electronic mail and electronic mail message means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message; (xiv) Mobile app shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the appellant; (xv) National Faceless Appeal Centre shall 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 electronic communication; (xvii) registered account of the appellant means the electronic filing account registered by the appellant in the designated portal; (xviii) registered e-mail address means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including- (a) the e-mail address available in the electronic filing account of the addressee registered in the designated portal; or (b) the e-mail address available in the last income-tax return furnished by the addressee; or (c) the e-mail address available in the permanent account number database relating to the addressee; or (d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee 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) registered mobile number means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xx) Rules means the Income-tax Rules, 1962 ; and (xxi) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings respectively as assigned to them in the Act.