Allowing the petition the Court held that the notice along with the draft assessment order was given to the assessee on April 4, 2021 and the response thereto was given within two days by the assessee in the mode as prescribed under the law. The assessee also filed a further reply to the notice on April 8, 2021 as well as on April 15, 2021 in continuation of the first reply of April 6, 2021. Having recognised the fact that it had received the request of April 7, 2021, there was no earthly reason for the Department to have ignored it and not to afford the opportunity of hearing. The subsequent guidelines for personal hearing through video conferencing recommending dos and don’ts could not be taken into consideration. What presently would guide the case of the assessee were the ”frequently asked questions” available for seeking video conferencing and seeking the adjournment of the video conferencing. There had been a violation when the modified assessment order was to be passed by making an addition of nearly Rs. 107 crores and when a specific request had gone on the third day of issuance of notice from the assessee and when the time for framing the assessment was not getting barred, non-availment of the opportunity of personal hearing surely had resulted in the violation of the principles of natural justice and therefore, the order of assessment was not valid. Matter remanded. Referred  Escorts Frams Ltd. v. CIT (2004) 4 SCC 282, wherein the court held that right of hearing is a valuable right and denial of such right being a serious breach of statutory procedure prescribed as also violation of rules of natural justice. (AY.2018-19)