Court No. - 5 Case :- WRIT TAX No. - 466 of 2020 Petitioner :- Smt. Vimal Tyagi Respondent :- Income Tax Officer, Ward 2(5), Ghaziabad And 3 Others Counsel for Petitioner :- Abhinav Mehrotra Hon'ble Surya Prakash Kesarwani,J. Hon'ble Jayant Banerji,J. Heard Shri Abhinav Mehrotra, learned counsel for petitioner and Shri Krishna Agrawal, learned counsel for Income Tax Department. Grievance of petitioner is that even during pendency of her stay application under Section 220(6) of Income Tax Act, 1961, demand has been recovered from petitioner and, therefore, demand recovered may be directed to be returned to petitioner. Learned counsel for Income Tax Department submits that assessment order was passed on 14.12.2018 under Section 144 r/w 147 of Act for assessment year for Rs. 90,96,230/-. In absence of any payment of demand, after following due procedure, attachment order was issued on 9.3.2020. Subsequent to that petitioner filed appeal on 21.3.2020 before CIT (Appeals), Ghaziabad which is pending. entire demand has already been recovered from petitioner on 9.6.2020. This writ petition has been filed on 23.7.2020, thus no cause of action was available to petitioner at time of filing of writ petition. Learned counsel for Income Tax Department further submits that only relief that can be granted to petitioner is that her appeal pending before CIT (Appeals), Ghaziabad may be directed to be decided within time bound period. We find that it is admitted case of parties that demand has already been recovered, therefore, no order is required to be passed at this stage for return of amount recovered unless petitioner succeeds in appeal. Under circumstances and to meet ends of justice and as agreed by learned counsel for Department, we direct that appeal of petitioner pending before respondent no. 2- CIT (Appeals), Ghaziabad may be decided on merits in accordance with law, expeditiously preferably within two months from date of presentation of copy of this order, after affording reasonable opportunity of hearing to petitioner. In result writ petition is disposed of with aforesaid observation. concerned authority/official shall verify authenticity of computerized copy of this order from official website of High Court, Allahabad and shall act accordingly without waiting for submission of certified copy of this order. Order Date :- 16.9.2020 A. V. Singh Digitally signed by Justice Jayant Digitally signed by Justice Surya Banerji Prakash Kesarwani Date: 2020.09.18 15:11:53 IST Date: 2020.09.18 15:13:32 IST Reason: Document Owner Reason: Document Owner Location: High Court of Judicature at Location: High Court of Judicature at Allahabad Allahabad Vimal Tyagi v. Income-tax Officer, Ward 2(5), Ghaziabad and 3 Other