On writ the Court held  the Commissioner (Appeals) was directed to decide within a period of three months, the appeal filed by the assessee under section 246A for the assessment year 2018-2019, five years back in the year 2020, in which there was no progress till date. Considering that substantial amount of revenue involved in these appeals remained blocked during the pendency of these proceedings, it was imperative that the appellate authorities should endeavour to dispose of the appeals, preferably within one year as prescribed under the provisions of the Act. If the appeal was not disposed within this period, the reasons for such delay must be explicitly recorded in the orders, so as to reflect whether the delay was attributable to the assessee or the Department and efforts should be made to decide the appeals maximum within a period of two years. The Registry was directed to send a copy of this order to Union of India, the Central Board of Direct Taxes, the Commissioner (Appeals), the Assistant Commissioner and the Principal Commissioner (Central) for necessary compliance. Section 250 of the Income-tax Act, 1961 shows the intention of the Legislature since it has been specifically mentioned that in every appeal, the Joint Commissioner (Appeals) or the Commissioner (Appeals), as the case may be, where it is possible, may hear and decide such appeal within a period of one year from the end of the financial year in which such appeal is filed before him. Although the expression “where it is possible” has been used, the intent of the Legislature unequivocally is in favour of time bound disposal of appeals. An inordinate delay in adjudication at the appellate level defeats the objective of section 250(6A). (AY. 2018 -19 )