Non Payment of 20% demand against appeal

Not possible..... 

But request for lesser amount can be applied.

https://www.moneylife.in/article/sc-allows-less-than-20-percentage-deposit-of-disputed-amount-in-tax-demand-cases/54895.htm l

The Supreme Court. In its judgement, the apex court (CIVIL APPEAL NO. 6850 OF 2018) clarified that irrespective of the OMs from CBDT, the tax authorities, depending on facts of individual cases, can grant deposit orders for an amount less than 20% of the tax demand.

Pre-deposit of tax

Before  filing the appeal,  the  taxpayer  should pay  the tax determined  as per the return of income filed by him.If  no  return  of  income  is  filed,  the  taxpayer  should  pay  tax  equal  to  the  amount  of advance  tax  payable  by  him.  However,  on  application  made  by  the  taxpayer,  the Commissioner  of  Income-tax  (Appeal)  may  exempt  the  taxpayer  from  payment  of  tax before filing the appeal. Such benefit is granted if good and sufficient reason is proved by the taxpayer for non-payment of tax before filing the appeal.

Documents to be submitted for appeal

1.·Form No. 35 (including statement of facts and grounds of Appeal) –in duplicate. However, e-filing  has  been  made  mandatory  for  persons  for  whom  e-filing  of return of income is mandatory w.e.f 1/3/2016.

2.·One certified copy of order, appealed against.

·Notice of demand in original.

3.·Copy  of  challans  of  fees  the  details  of  the  challan  (i.e.,  BSR  code,  date  of payment of  fee,  serial number  and  amount of  fee) are  required to be  furnished in case of e-filing of form of appeal.

Vide O.M. N0.404/72/93-ITCC dated 29.2.2016 revised guidelines were issued in partial modification of instruction No 1914, wherein. inter alia, vide para 4(A) it had been laid down that in a case where the outstanding demand is disputed before CIT(A), the Assessing Officer shall grant stay of demand till disposal of first appeal on payment of 15% of the disputed demand unless the case falls in the category discussed in para (B) there under. Similar references to the standard rate of 15% have also been made in succeeding paragraphs therein. 2. The matter has been reviewed by the Board in the light of feedback received from field authorities. In view of the Board’s efforts to contain over pitched assessments through several measures resulting in fairer and more reasonable assessment orders, the standard rate of 15% of the disputed demand is found to be on the lower side. Accordingly. it has been decided  that  the standard rate prescribed in O.M. dated 29.2.2016 be revised to 20% of the disputed demand, where the demand is contested before CIT(A). Thus all references to 15% of the disputed demand in the aforesaid O.M dated 29.2.2016 hereby stand modified to 20% of the disputed demand. Other guidelines contained in the O.M. dated 29.2.2016 shall remain unchanged

Refer::  https://www.caclubindia.com/experts/circular-numbre-for-payment-of-20-demand-tax-for-filing-appeal-2853564.asp