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. Specifically, I want to know how Income-tax Act, 1961, Section 246A applies to a situation like mine and what the tax law position in India actually is. If there is a deadline I should be aware of, I need to know that now.

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. Outcomes in faceless appeal scheme disputes depend heavily on documentation, so check what you can actually evidence as you read.

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 you are unsure whether your facts fall inside Income-tax Act, 1961, Section 246A, that is worth checking with an advocate before you commit to a route, because switching later costs time. 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 tax law.