Allowing the petition the Court held that the assessee has asked to request for personal hearing through a video link which would be enabled, however, despite repeated attempts, personal hearing/video conference link was not enabled and petitioner did not get a personal hearing, since section 144B(7) provides an opportunity for a personal hearing, if requested by assessee, matter was remanded back to Assessing Officer to grant an opportunity of personal hearing to petitioner. Matter remanded.  (AY.2018-19)