JUDGMENT : (Prayer: Writ Petition filed under Article 226 of the Constitution of India, to issue Writ of mandamus directing the 2nd respondent to dispose of the appeal filed on 12.04.2022 in acknowledgement No.585641460120422 on merits after giving reasonable opportunity to the petitioner society.) 1. Mr.ANR.Jayaprathap, learned Junior Standing Counsel accepts notice for the respondents and is armed with requisite instructions to enable final disposal of this Writ Petition even at the stage of admission. Hence, by consent of both sides, this Writ Petition is disposed finally even at this juncture. 2. The petitioner claims to be a Educational and Social Society and has suffered an order of assessment dated 31.03.2022, passed in terms of Section 153A of the Income Tax Act, 1961 (in short 'Act'). The petitioner, at paragraph 8 of the affidavit filed in support of the Writ Petition, states that a statutory appeal has been filed before the second respondent online on 12.04.2022 under acknowledgement No.585641460120422, assailing the order of assessment as aforesaid. 3. Inter alia, an application seeking stay of the disputed demand is stated to have been filed. Though neither the appeal nor the stay application are part of the compilation of documents accompanying the Writ Petition, since there is a specific averment to this effect in the Writ Petition, the Court proceeds on the basis that such appeal and stay application have, indeed, been filed before R2/Commissioner of Income Tax (Appeals) – 18. 4. The prayer in the writ petition is limited, and seeks a mandamus directing R2 to dispose the appeal in line with the principles of natural justice. Seeing as the appeal has itself been filed only on 12.04.2022, very proximate to the filing of the Writ Petition, mandamus, as sought is not liable to be issued. 5. However, as R3/the Deputy Commissioner of Income Tax/Assessing authority is stated to have initiated steps for recovery of the outstanding, disputed demands, I am inclined to direct R2 to dispose the stay petition, fixing a time frame for the same. 6. Thus, there is a direction to R2, to take the stay application up for hearing, hear the petitioner and pass orders within a period of four (4) weeks from date of conclusion of personal hearing, in accordance with law and in line with Circular No.1914 dated 21.03.1996, modified vide Office Memorandum dated 29.02.2016 setting out the parameters for disposal of stay application. 7. 7. No coercive proceedings shall be initiated for a period of eight (8) weeks from today or till such time the stay application is disposed, whichever is earlier. 8. This Writ Petition is disposed as above. No costs. Connected Miscellaneous Petition is closed.