Regarding order u/s 220(6) of income tax act

This query is : Resolved

Suresh S. Tejwani (Querist)
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17 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 the approval of stay by the CIT(A) (Commissioner of Income Tax - Appeals), and the assessee has already paid 20% of the outstanding demand, here’s how you typically handle the situation:

1. **Submission on Income Tax Portal:**
- The order issued under section 220(6) by the CIT(A) should be uploaded on the Income Tax portal by the assessing officer (AO) or the CIT(A).
- As an assessee, you should monitor your e-filing account for any updates in the "E-Proceeding" or similar section where such orders are uploaded.
- You generally do not need to make any specific submission against this order on the portal unless there are additional instructions or requests mentioned in the order itself.

2. **Presentation of the Order for Stay:**
- The order under section 220(6) acts as the official communication granting temporary stay on the recovery of the demand.
- You do not need to present this order against the CIT(A) for further stay unless specifically instructed otherwise in the order or through subsequent communications.
- The order should specify the conditions for the stay, including the requirement to pay 20% of the outstanding demand, which you have already complied with.

3. **Compliance and Record Keeping:**
- Ensure that you maintain records of all communications, payments made (in this case, the 20% of the outstanding demand), and the order received from the CIT(A).
- If there are any conditions mentioned in the order under section 220(6), such as filing additional forms or providing further information, make sure to comply with those within the stipulated timelines.

4. **Consultation with Advisors:**
- If you have any doubts or if there are specific instructions in the order that are unclear, it is advisable to consult with a tax advisor or legal expert who can provide guidance based on the specifics of your case.
- They can help ensure that all necessary steps are taken to comply with the requirements and to effectively manage the appeal process.

In summary, once the order under section 220(6) is issued by the CIT(A) and you have already paid 20% of the outstanding demand, you typically do not need to take further action to present the order against the CIT(A) for stay. The order itself serves as the official grant of temporary stay on the recovery of demand, subject to compliance with its conditions.