$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010328342026 + W.P.(C) 10263/2026 CM APPL. 47559/2026 KANTA GUPTA .....Petitioner Through: Mr. Vivek Bansal, Adv. versus CENTRAL BOARD OF DIRECT TAXES (CBDT) & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC with Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC & Mr. Surya Jindal, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VIMAL KUMAR YADAV O R D E R % 02.09.2026 1. Instant writ petition has been filed in peculiar circumstances, seeking following prayers:- “a.) issue a Writ of Mandamus or any other appropriate writ, order, or direction, directing Respondent No. 2 [CIT(A)] to admit, process, and adjudicate the manual appeal in Form 35 on merits the filed by the Petitioner on 20.04.2026 in accordance with law within a time-bound period; b.) in the alternative, issue a Writ of Certiorari or any other appropriate writ, order, or direction quashing and setting aside the impugned assessment order dated 22.03.2026 and the foundational notice dated 29.03.2025 issued under Section 148 of the Act by the Jurisdictional Assessing Officer and;……” 2. Learned counsel for the petitioner submitted that petitioner is an old This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/09/2026 at 10:38:01 lady of 82 years of age, residing in the United States of America (USA) and earning some interest income on FDRs which are taxable in India. The petitioner has come with the specific case that the petitioner has paid the applicable tax payable on such income and accordingly furnished her return of income. 3. The Assessing Officer has framed petitioner’s assessment and has however raised a demand vide assessment order dated 22.03.2026 (for AY 2021-22), against which the petitioner tried to submit an appeal, but was unable to do so, as the e-filing facility/utility or the link provided by the ITBA portal did not allow the appeal being filed by the petitioner to be uploaded. On inquiry, the petitioner was informed that since she is a US resident and citizen and has an Aadhar Card and Permanent Account Number, the appeal cannot be filed because her Aadhar & PAN are not linked, for want of digital/video verification. 4. Learned counsel for the petitioner submitted that in spite of the CBDT circular/clarification, the petitioner’s appeal is not being accepted and she cannot undertaken travel all the way to India for digital and video verification for Aadhar linking. 5. Learned counsel for the petitioner submitted that the matter has been listed on three earlier occasions as well, and in spite of co-operation and good response shown by Mr. Gaurav Gupta, learned Senior Standing Counsel and in spite of the fact that he himself had met the Jurisdictional Assessing Officer (JAO), the appeal could neither be filed electronically nor was it accepted physically. 6. Mr. Gaurav Gupta, learned Senior Standing Counsel for the respondent submitted that normally the appeal should be accepted on ITBA This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/09/2026 at 10:38:01 portal, but if the petitioner is finding it difficult, appropriate order as deemed expedient in the facts of the case, be passed. 7. Having heard, learned counsel for the parties and considering the peculiar facts of the present case, we hereby direct the petitioner or her Power of Attorney holder Mr. Ravinder Goel, to handover a duly signed physical copy with applicable fee in the office of Mr. Gaurav Gupta, learned Senior Standing Counsel on or before 15.09.2026. 8. Mr. Gaurav Gupta, learned Senior Standing Counsel shall, in turn, forward the same to the concerned Assessing Officer who in turn shall submit it before the concerned Appellate Authority. 9. The officer of the Appellate Authority shall be under the orders of this Court to accept it forthwith. The appeal shall be treated to have been filed on the date, when the same has been furnished in the office of the Mr. Gaurav Gupta and the same shall not be treated to have been filed belatedly (if filed by 15.09.2026). 10. Needless to observe that the Appellate Authority shall thereafter issue notice of hearing to the petitioner/her Power of Attorney holder on the e- mail ID given in the memo of appeal and decide the same in accordance with law. 11. Writ petition stands disposed of alongwith pending application. DINESH MEHTA, J. VIMAL KUMAR YADAV, J. SEPTEMBER 2, 2026/sid This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 05/09/2026 at 10:38:01