Allowing the petitions the Court held that  since the assessee was unable to participate in the personal hearing through video conference and the orders having been passed by the Assistant Commissioner even before the second date fixed for video conference, the orders were unsustainable and therefore, quashed. The Assistant Commissioner was directed to pass a fresh reassessment order after giving due opportunity of hearing to the assessee through video conferencing. (AY.2013-14, 2014-15)