Para 15 - Power to specify format, mode, procedure and processes - E-Appeals Scheme, 2023

15. Power to specify format, mode, procedure and processes. The Principal Director General or the Director General of Income-tax (Systems) shall, in consultation with the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre, if required, lay down the standards, procedures and processes for effective functioning of the Office of the JCIT (Appeals) set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes with the prior approval of the Board, 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; and (vii) any other function assigned by the Board from time to time.