Para 10 - Exchange of communication by electronic mode - E-Appeals Scheme, 2023

10. Exchange of communication by electronic mode. For the purposes of this Scheme, (a) all communications between the JCIT (Appeals) and the appellant, or his authorised representative, shall be exchanged by electronic mode, to the extent technologically feasible; and (b) all internal communications between the JCIT (Appeals), the Assessing Officer and the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, shall be exchanged by electronic mode.