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Pre Deposit for CIT(A)

This query is : Resolved 

Sir, We have filed appeal with CIT(A) on 31st Dec 2016, (at that time pre deposit rate was 15%). CBDT had hiked pre deposit rate to 20% in Aug 2017. The case is still pending with CIT(A) in 2020. Now Assessing officer is asking for additional 5% (20-15=5). We would like to know whether officer can demand such additional amount? if no, is there any supporting notification or circular?


The office memorandum is issued by CBDT on 31-03-2017 to increase the percentile from 15 to 20. If the AO is insisting 20% for earlier appeals,the spirit of section 220(6) it self will loose and hence cannot be justified.


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