The Assessing Officer  has passed the assessment order making addition under section 68 of the Act. On writ it was contended that video conference facility was not provided. Allowing the petition the Court held  for technical fault  thee assessee could not be made to suffer, matter was to be remanded to Assessing Officer to pass fresh assessment order after giving opportunity of hearing to assessee by video conferencing.  Circular No. 14 (XL-35), dated 11-4-1995.(AY. 2015-16)