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of <h1>Assessees can request a stay of demand during appeal; initial 180-day stay extendable up to 365 days.</h1> An assessee can apply to the Appellate Tribunal for a stay of demand related to an appeal, accompanied by a fee. The Tribunal, after hearing both parties, may grant a stay for up to 180 days. This period can be extended if the assessee requests and the delay is not their fault, but the total stay cannot exceed 365 days. The Tribunal must resolve the appeal within the stay period; otherwise, the stay expires, regardless of the assessee's responsibility for any delay.
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