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Para 4 - Faceless Appeal Centres - Faceless Appeal Scheme, 2020Extract 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, which shall be vested with the jurisdiction to dispose appeal in accordance with the provisions of this Scheme; (ii) Regional Faceless Appeal Centres as it may deem necessary to facilitate the conduct of e-appeal proceedings, which shall be vested with the jurisdiction to dispose appeal in accordance with the provisions of this Scheme; (iii) Appeal units, as it may deem necessary to facilitate the conduct of e-appeal proceedings, to perform the function of disposing appeal, which includes admitting additional grounds of appeal, making such further inquiry as thinks fit, directing the 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be, for making further inquiry, seeking information or clarification on admitted grounds of appeal, providing opportunity of being heard to the appellant, analysis of the material furnished by the appellant, review of draft order, and such other functions as may be required for the purposes of this Scheme; and specify their respective jurisdiction. (2) All communication between the appeal unit and the appellant or any other person or the 1 [ National Faceless Assessment Centre ] 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 (iii) of sub-paragraph (1) shall have the following authorities, namely: (a) one or more Commissioner(Appeals); (b) such other income-tax authority, ministerial staff, executive or consultant to assist the Commissioner (Appeals) as considered necessary by the Board. ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 26/2021 dated 31-03-2021 w.e.f. 01-04-2021 before it was read as National e-Assessment Centre
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