FACELESS APPEALS
This query is : Resolved
Quick Summary
02 January 2026
I have filed appeals before CIT (A) under Faceless Scheme. I am receiving notices from JCIT(A) with their individual name, designation and location instead of using NATIONAL FACELSS AUTHORITY. Are there any changes in the scheme. I am under the impression that the main purpose of faceless scheme is to avoid identity and direct interaction. Pl clarify.
03 January 2026
There has been a significant structural change in the appellate process. While the Faceless Appeal Scheme still exists, the introduction of the e-Appeals Scheme, 2023 has created a parallel track where specific appeals are handled by Joint Commissioners (Appeals) [JCIT(A)].
Why You Are Seeing Individual Names and Locations
Under the original Faceless Appeal Scheme (2020/2021), all communication was routed through the National Faceless Appeal Centre (NFAC) to maintain anonymity. However, the new e-Appeals Scheme for JCIT(A) operates with a slightly different mandate:
Designated Authority: The Finance Act 2023 created the JCIT(Appeals) as a new authority to handle "small appeal disputes" (e.g., appeals against orders under sections 143(1) or TDS).
Reduced Anonymity: While the process remains "electronic" (submissions are made online), the strict anonymity of the NFAC is no longer the primary focus for these specific JCIT(A) cases. Notices may now contain the individual name, designation, and location of the officer, though the interaction remains virtual rather than physical.
Purpose of Change: This "e-Appeals" framework was introduced to expedite the disposal of a massive backlog of smaller appeals by assigning them directly to designated JCIT(A) officers rather than funneling everything through the complex, multi-unit NFAC system.
Why You Are Seeing Individual Names and Locations
Under the original Faceless Appeal Scheme (2020/2021), all communication was routed through the National Faceless Appeal Centre (NFAC) to maintain anonymity. However, the new e-Appeals Scheme for JCIT(A) operates with a slightly different mandate:
Designated Authority: The Finance Act 2023 created the JCIT(Appeals) as a new authority to handle "small appeal disputes" (e.g., appeals against orders under sections 143(1) or TDS).
Reduced Anonymity: While the process remains "electronic" (submissions are made online), the strict anonymity of the NFAC is no longer the primary focus for these specific JCIT(A) cases. Notices may now contain the individual name, designation, and location of the officer, though the interaction remains virtual rather than physical.
Purpose of Change: This "e-Appeals" framework was introduced to expedite the disposal of a massive backlog of smaller appeals by assigning them directly to designated JCIT(A) officers rather than funneling everything through the complex, multi-unit NFAC system.
03 January 2026
Communication: Notices from JCIT(A) are still issued electronically and responses must be filed online.
Hearings: If a hearing is required, it will still be conducted via video conferencing, maintaining the "no physical interface" goal of the original scheme.
Jurisdiction: Cases are still assigned to these officers through an automated allocation system to prevent manual selection of cases by the taxpayer or the officer.
If your appeal involves larger stakes or complex issues like international tax or search matters, it would typically remain under the Faceless Appeal Scheme managed by the NFAC. Smaller, more routine matters have been shifted to this new e-Appeals track handled by JCIT(A).
Hearings: If a hearing is required, it will still be conducted via video conferencing, maintaining the "no physical interface" goal of the original scheme.
Jurisdiction: Cases are still assigned to these officers through an automated allocation system to prevent manual selection of cases by the taxpayer or the officer.
If your appeal involves larger stakes or complex issues like international tax or search matters, it would typically remain under the Faceless Appeal Scheme managed by the NFAC. Smaller, more routine matters have been shifted to this new e-Appeals track handled by JCIT(A).
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