All appeals up to the level of commissioner of income tax (Appeals) — except for those relating to serious fraud, major tax evasion, sensitive search matters, and black money — went faceless from Friday. This is the first level of appeal in the income tax (I-T) system against orders of assessing officers. The facility was introduced over a month ago by Prime Minister Narendra Modi. This means that the I-T appeals right from allocation of appeal, communication of notice/questionnaire, verification/ enquiry to hearing and finally communication of the order will be online. The faceless appeals system will include allocation of cases through data analytics and artificial intelligence to dynamic jurisdiction with central issuance of notices, which will have document identification numbers (DINs). As part of the dynamic jurisdiction, the draft appellate order will be prepared in one city and reviewed in another city, and is expected to result in an objective, fair, and just order, the finance ministry said. The order passed by CIT (Appeals) will run through the risk management system (RMS), which uses artificial intelligence to flag outliers and picks up cases that require a review.