Prime Minister Narendra Modi had launched the faceless scheme on August 13 last year, to lend transparency to the process of assessments and appeals under the income tax. While the scheme amended its earlier avtar of e-assessment and was introduced the very same day, faceless appeal came into force over a month later, on September 25, 2020.

       The move sought to eliminate the physical interface between an assessee and the tax officer to the extent technologically feasible. At least 3,500 posts of assessment officers across the country were diverted to the national e-assessment centre and ...