Timely disposal of income-tax appeals is reinforced by statutory preference for expeditious adjudication and writ directions.

An inordinate delay in deciding an income-tax appeal can justify a writ direction for expeditious disposal, especially where the appeal has remained pending for years without progress. Section 250(6A) reflects a legislative preference for timely adjudication, and the words "where it is possible" do not weaken that intent. On that basis, the appellate authority was directed to decide the pending appeal within a fixed period of three months.

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Issues: Whether a direction should be issued to the appellate authority to decide the pending income-tax appeal within a stipulated time.

Analysis: The appeal had remained pending for about five years without progress. Section 250(6A) of the Income-tax Act, 1961 indicates the legislative preference for disposal of appeals within a reasonable time, and the use of the words "where it is possible" does not dilute the clear intent in favour of timely adjudication. In the circumstances, a writ direction was warranted to secure disposal of the appeal.

Conclusion: The request for a time-bound direction was accepted, and the appellate authority was directed to decide the appeal within three months.

Ratio Decidendi: Where an income-tax appeal has remained pending for an inordinate period, the appellate authority should be directed to dispose of it expeditiously in light of the statutory scheme favouring time-bound adjudication.

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