EXPRESS FREIGHT CONSORTIUM vs ASSESSMENT UNIT, INCOME-TAX DEPARTMENT & ORS.

Judgment text excerpt

$~32 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision : 16.01.2026 + W.P.(C) 578/2026 CM APPL.2864/2026 CM APPL.2865/2026 EXPRESS FREIGHT CONSORTIUM .....Petitioner Through: Mr. Nageswar Rao, Mr. Parth and Mr. Ravilochan Daliparthi, Advs. versus ASSESSMENT UNIT, INCOME-TAX DEPARTMENT & ORS. .....Respondents Through: Mr. Gaurav Gupta, SSC. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR JUDGMENT DINESH MEHTA, J. (ORAL) 1. By way of the present writ petition, the petitioner has challenged the final assessment order and corresponding demand notice which the Assessing Officer (hereinafter referred to as ‘AO’) has passed on 18.12.2025, without affording an opportunity of hearing to the petitioner. 2. Apprising the facts briefly, learned counsel for the petitioner W.P.(C) 578/2026 Page 1 of 5 Signature Not Verified Signed By:PRAMOD KUMAR VATS Signing Date:21.01.2026 10:34:52 submitted that draft assessment order was passed on 06.11.2025, whereafter, the petitioner filed objections before the Dispute Resolution Panel (hereinafter referred to as ‘DRP’) on 05.12.2025. It is admitted that a copy thereof was not sent to the AO, bonafidely believing that the DRP shall forward the same to him. 3. While admitting that the assessee did receive a notice from the AO on 08.12.2025, the petitioner did not respond to it under the impression that the proceedings will be kept in abeyance, as it had filed objections before the DRP and an intimation to this effect will be given and copy of the objections shall be forwarded to the AO, as the assessment process is faceless. 4. It is further submitted that to petitioner’s shock and surprise, a final order has been passed by the AO on 18.12.2025, without calling for his response/reply. While informing that the l