Allowing the petition the Court held that  modification was proposed in the draft assessment order and the assessee had requested a personal hearing. The facility of video conferencing had been granted. However not only was the time granted less than 24 hours, the non-response initially and disruption which eventually resulted in sudden snapping of the link was never thereafter responded to, even when request was made on the part of the assessee for permitting the hearing which had remained unconcluded. The video itself in no uncertain terms showed that there was a violation of the need to provide opportunity of hearing. There were technical glitches a couple of times and the opportunity which had been given was surely insufficient and incomplete. This surely was not in consonance with the objective with which the Legislature had brought this faceless assessment regime. The order of assessment was not valid. Directed to hear through Video conference on fixing the time.  (AY. 2018-19)