Stay of demand: Appellate Tribunal may grant temporary stay pending appeal, with limited extensions and mandatory disposal timeframe. An assessee may apply to the Appellate Tribunal for a stay of demand, paying prescribed fees; the Tribunal may, after hearing both parties and considering merits, grant a stay. The Tribunal may grant an initial stay not exceeding one hundred and eighty days and must dispose of the appeal within that period; it may extend the stay if delay is not attributable to the assessee, but the aggregate of initial and extended periods shall not exceed three hundred and sixty-five days, and failure to dispose within the allowed period vacates the stay.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Stay of demand: Appellate Tribunal may grant temporary stay pending appeal, with limited extensions and mandatory disposal timeframe.
An assessee may apply to the Appellate Tribunal for a stay of demand, paying prescribed fees; the Tribunal may, after hearing both parties and considering merits, grant a stay. The Tribunal may grant an initial stay not exceeding one hundred and eighty days and must dispose of the appeal within that period; it may extend the stay if delay is not attributable to the assessee, but the aggregate of initial and extended periods shall not exceed three hundred and sixty-five days, and failure to dispose within the allowed period vacates the stay.
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