Allowing the petition the Court held that sub-section (6A) of section 250 of the Income-tax Act, 1961 says that in every appeal, the Commissioner (Appeals), 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 under sub-section (1) of section 246A of the Act. Though the provision pertains to appeals filed under section 246A of the Act, none the less the objective behind the provision is to hear an appeal as early as possible. Direction issued to the Commissioner (Appeals) to hear the appeal filed by the assessee on February 23, 2020 against the assessment order dated November 14, 2019 for the assessment year 2017-18 and dispose of it within a period of three months from the date of receipt of a copy of this order. (AY.2017-18)