Judgment : 1. This Writ Petition, at the instance of the appellant before the Commissioner of Income Tax (Appeals), seeks a direction to the appellate authority to consider and dispose of the statutory appeal as expeditiously as possible. The appeal was not taken up for hearing. The petitioner is therefore before this Court. 2. The learned Standing Counsel appearing for Income Tax Department by producing communication dated 8.11.2013 and the related instructions issued by the Department, submitted that the appeals were categorised as B1, B2, B3 and B4 and depending upon the urgency it would be taken up for disposal. Learned Standing Counsel seeks a minimum period of six months for the purpose of disposal of the present statutory appeal. 3. The second respondent is directed to consider and dispose of the appeal filed by the petitioner on merits and as per law, as expeditiously as possible and in any case, on or before 30.04.2014. It is needless to point out that the petitioner should extend his cooperation for an early disposal of the matter.