With income-tax appeals going faceless from Friday, will all writs and appeals at the higher level such as the income-tax tribunal or high court have to be filed in Delhi? This is among taxpayers’ key concerns as all orders will be issued through the National e-Assessment Centre in Delhi.
However, senior officials at the Central Board of Direct Taxes (CBDT) have clarified that the appeals at the tribunal or high court will be filed in the state where the assessee resides.
Though all appeals till the Commissioner of Income Tax (Appeals) level will go faceless, personal hearing might be allowed via video-conferencing