REGARDING ORDER U/S 220(6) OF INCOME TAX ACT , 1961

This query is : Resolved

Suresh S. Tejwani (Querist)
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14 June 2024 If order under 220(6) of income ax act, 1961 is issued regarding approval of stay in CIT(A) and assesse has already paid 20% of outstanding demand
So whether any submission is to made against such order in income tax portal?
Whether such order is to presented against CIT for stay ?

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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10 July 2024 When an order under section 220(6) of the Income Tax Act, 1961 is issued for approval of stay by the CIT(A) (Commissioner of Income Tax - Appeals), and the assessee has already paid 20% of the outstanding demand, here are the typical steps involved:

1. **Submission on Income Tax Portal:**
- Usually, when an order under section 220(6) is issued, it is uploaded on the Income Tax portal by the assessing officer (AO). As an assessee, you should be able to view this order in your e-filing account under the "E-Proceeding" section or a similar relevant section.
- You may not need to make any specific submission against this order on the portal unless there are specific instructions or directions mentioned in the order itself.

2. **Presenting the Order for Stay:**
- The order under section 220(6) is typically issued by the AO or CIT(A) granting temporary stay on the recovery of demand, subject to conditions such as payment of a certain percentage (usually 20%) of the demand.
- If you have already paid the 20% of the demand as required, and if the stay is conditional upon such payment, you have complied with the initial requirement.
- The order itself serves as the official communication granting the stay, and you do not need to separately present it to the CIT(A) unless there are specific instructions in the order or subsequent communications.

3. **Further Actions:**
- Ensure that you comply with any other conditions mentioned in the order under section 220(6), such as filing of necessary forms or submissions if explicitly required.
- Maintain records of all communications, payments made, and orders received for your own records and for future reference.

4. **Legal Assistance:**
- If there are any doubts or specific requirements mentioned in the order that are unclear, or if you are unsure about the next steps, it is advisable to consult with a tax advisor or legal expert who can provide guidance based on the specifics of your case.

In summary, once the order under section 220(6) is issued, and you have paid the required 20% of the outstanding demand, you typically do not need to make any further submissions against this order on the Income Tax portal. The order itself serves as the basis for granting temporary stay on the recovery of demand. Always ensure to comply with any conditions mentioned in the order and seek professional advice if needed.