Assessee received an e-mail for personal hearing However, when assessee attempted to attend hearing by pressing hyper-link it was unable to open ITBA portal for personal hearing, thus, no personal hearing was not conducted.Assessee further received another e-mail for fixing date for personal hearing,however, meanwhile, Assessing Officer passed an assessment order against assessee. On writ  the Court held that the assessment order passed without providing an opportunity of personal hearing to assessee was to be set aside. (AY. 2013-14, 2014-15)