The Assessing Officer disallowed exemption in respect of the agricultural income of the assessee on the ground that he failed to prove that the exempted income was earned from agricultural activities and did not produce any documentary evidence to prove it and that the report from Verification Unit and the assessee’s statement were contradictory. The assessee’s claim was that the agricultural income was allowed in the assessment year 2018-19 and that the Assessing Officer did not accept the certificate issued by the Village Administrative Officer since it was in tamil. On a writ  it was contended that  the assessment order was passed without giving the assessee opportunity of hearing through video conferencing which he had requested. Court held that  in the e-mail communications the assessee had clearly mentioned that since it was a high pitched assessment he had sought a hearing through video conference. The Assessing Officer was to grant a hearing to the assessee through video conference.  Court also observed that  it was the practice in the State of Tamil Nadu that the Village Administrative Officer should issue certificate in Tamil, the assessee was directed to submit a translation copy. The Assessing Officer was directed to consider such copy of the certificate and thereafter complete the assessment.(AY. 2020-21)