Stay of Demand : ITAT Procedure

By | May 29, 2016
(Last Updated On: January 23, 2017)

Stay of Demand

Stay of demand by Income-tax (Appellate Tribunal)

Stay of Demand : Procedure for filing and disposal of stay petition.

Rule – 35A, Income-tax (Appellate Tribunal) Rules, 1963

35A. (1)(a) Every application for stay of recovery of demand of tax, interest, penalty, fine, estate duty or any other sum shall be presented in triplicate by the applicant in person, or by his duly authorised agent, or sent by registered post to the Registrar or the Assistant Registrar, as the case may be, at the headquarters of a Bench or Benches having jurisdiction to hear the appeals in respect of which the stay application arises.

(b) Separate applications shall be filed for stay of recovery of demands under different enactments.

(2) Every application shall be neatly typed on one side of the paper and shall be in English and shall set forth concisely the following :—

   (i) short facts regarding the demand of the tax, interest, penalty, fine, estate duty or any other           sum, recovery of which is sought to be stayed ;

          (ii) the result of the appeal filed before the  CIT (Appeals) , if any ;

         (iii) the exact amount of tax, interest, penalty, fine, estate duty or any other sum demanded, as                    the case may be, and the amount undisputed therefrom and the amount outstanding ;

         (iv) the date of filing the appeal before the Tribunal and its number, if known;

          (v) whether any application for stay was made to the revenue authorities concerned, and if so                   the result thereof (copies of correspondence, if any, with the revenue authorities to be                           attached);

         (vi)  reasons in brief for seeking stay ;

        (vii)  whether the applicant is prepared to offer security, and if so, in what form ;

       (viii) prayers to be mentioned clearly and concisely (stating exact amount sought to be stayed);

(ix)  the contents of the application shall be supported by an affidavit sworn by the applicant or            his duly authorised agent ;


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