Clause 184 - Stay of deamand by Appellate Tribunal. - Direct Taxes Code, 2010

Stay of deamand by Appellate Tribunal. 184. (1) An assessee may make an application to the Appellate Tribunal for stay of demand relating to the appeal preferred by him under section 183 and such application shall be accompanied by such fees as may be prescribed. (2) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard and having considered the merits of the case, pass such orders on the stay application as it deems fit. (3) The Appellate Tribunal may grant stay under sub-section (2) for a period not exceeding one hundred and eighty days from the date of passing of the order for stay and the Appellate Tribunal shall dispose of the appeal within the said period of stay specified in that order. (4) The Appellate Tribunal may, on an application made by the assessee seeking extension of the period of stay, extend the period of stay allowed under sub-section (2), if it is satisfied that the delay in disposing of the appeal is not attributable to the assessee. (5) The aggregate of the period originally allowed under sub-section (2) and the period or periods extended under sub-section (4) shall not, in any case, exceed three hundred and sixty-five days from the date of passing the order of stay under sub-section (2). (6) The Appellate Tribunal shall dispose of the appeal during the period of stay allowed under sub-section (2) or the period or periods extended under sub-section (4), and where it fails to do so, the stay order shall stand vacated notwithstanding that the delay in disposing of the appeal is not attributable to the assessee.