Stay of demand before CIT(A)

Certainly, Sri Snigdha!

Below is a format/template for a Petition for Stay of Demand before the Commissioner of Income Tax (Appeals)[CIT(A)] under the Income Tax Act, 1961.

You can customize it based on your case specifics (e.g., assessment year, amount, and grounds of appeal).

📝 Format: Petition for Stay of Demand Before CIT(A)

To
The Commissioner of Income Tax (Appeals)
[City / Jurisdiction]

Subject: Petition for Stay of Demand – AY [Year]
PAN: [XXXXX000X]
Assessment Year: [XXXX-XX]
Appeal Filed on: [DD-MM-YYYY]
Demand Raised: ₹ [Amount]
Appeal Number (if available): [e.g., ITBA reference or acknowledgement number]

Respected Sir/Madam,

I, [Full Name], the appellant, hereby submit this petition seeking stay of the outstanding demand of ₹ [amount]arising out of the assessment order under section [e.g., 143(3)] of the Income Tax Act, 1961, for the Assessment Year [XXXX-XX].

The said assessment has resulted in a demand of ₹ [amount], which includes tax, interest, and penalty components. I have preferred an appeal against the said order and the same has been duly filed before your Honour on [date].

🔹 Grounds for Stay Petition:

1. Prima facie strong case in appeal.

2. The addition/disallowance made is unjustified or excessive, and detailed grounds have been raised in the appeal memo.

3. Financial hardship: Immediate payment of the entire demand will cause genuine hardship to the assessee.

4. I am willing to pay ₹ [proposed amount or percentage] as part payment and/or furnish a suitable undertaking.

5. The balance of convenience is in favour of granting stay as the recovery at this stage would cause undue hardship.

🔹 Prayer:

In view of the above, it is most respectfully prayed that your Honour may kindly:

• Grant stay of the outstanding demand till the disposal of the appeal, OR

• Allow stay on payment of part amount of ₹ [amount] and

• Direct the Assessing Officer to refrain from coercive recovery proceedings.

🔹 Enclosures:

1. Copy of Assessment Order

2. Copy of Demand Notice (u/s 156)

3. Copy of Appeal Acknowledgement

4. Statement of Income / Computation

5. Proof of part payment (if any)

6. Financial hardship declaration (if applicable)

Thanking you,
Yours faithfully,
[Name of the Assessee / Authorized Representative]
Signature: __________________
Date: [DD-MM-YYYY]
Place: [City]
Mobile: [XXXXX-XXXXX]
Email: [your @ email.com]