Held, that even though the assessee had already filed a petition for stay, it was still pending, where no decision seemed to have been taken. That being so, the assessee may not be remediless during the pendency of the appeal. The respondents were directed to decide and dispose of the appeal filed by the assessee against the assessment order dated September 23, 2021, for the assessment year 2018-2019, on the merits and in accordance with law, after giving a fair hearing to the assessee within a period of four months from the date of receipt of a copy of the order.(AY. 2018-19)