Allowing the petition the Court held that the assessee very categorically had requested for video conference hearing. Due to technical glitches the video conference as scheduled could not be held. Hence in spite of specific request for personal hearing being requested by the assessee, the respondent authority without adhering to such request having proceeded to pass final assessment order, was in clear violation of the statutory scheme and was therefore, null and void. The matter was remanded back to the Assessing Officer.