How does the faceless appeal scheme before CIT(A) work

Question

I have filed an appeal against an assessment order and I want to understand how the faceless appeal process will proceed without meeting the officer in person. I have been reading conflicting things online and I would like to understand what Indian law actually says about this, which Act and Section applies, what the realistic timelines and costs are, and what I should be doing right now to protect my position. If the matter can be resolved without litigation I would prefer that route, but I want to know what my rights are before I agree to anything or sign any document.

MyVakeel Legal Desk · Accepted Answer

How does the faceless appeal scheme before CIT(A) work is governed in India primarily by Income-tax Act, 1961, Section 246A, Income-tax Act, 1961, Section 250 and Faceless Appeal Scheme, 2021. The short answer is set out below, followed by the practical steps most people in this situation need to take. Read it alongside the specific provisions named, because the exact relief available to you turns on the facts you can prove on paper.

The Faceless Appeal Scheme, notified under Section 250, requires appeals filed under Section 246A to be allocated randomly through an automated system to appeal units, eliminating direct interface between the taxpayer or their representative and the Commissioner (Appeals) except in limited circumstances.

All submissions, evidence and requests for additional grounds are made electronically through the income tax portal, and video conferencing is available where the appellant specifically requests a personal hearing or where the appeal unit considers it necessary in the interest of justice.

The appeal unit examines the assessment order, the grounds of appeal, and submissions before preparing a draft order, which may be reviewed by another unit before the final appellate order is passed and communicated electronically.

Certain categories, such as appeals related to search and seizure assessments or international tax matters, may be excluded from the faceless scheme and continue to be handled through the jurisdictional Commissioner (Appeals) in a conventional manner.

What to do next: 1) File Form 35 electronically with complete grounds of appeal and documents; 2) Respond to notices from the appeal unit within the specified time on the portal; 3) Request a video conference hearing if a personal explanation is necessary; 4) Track the appeal status and download the final order from the e-filing portal.

If the other side has already issued a notice, filed a case or set a deadline, treat the matter as time-sensitive — most remedies under Income-tax Act, 1961, Section 246A carry limitation periods, and a delay you cannot explain weakens an otherwise strong case. You can post the details on the MyVakeel forum for a practising advocate to review, or book a paid consultation with a Bar Council verified lawyer in this practice area.