Allowing the petition of the assessee, Hon’ble High Court quashed the assessment order by observing that not providing the assessee an opportunity of being heard through video conferring is contrary to the Circular dated 06.09.2021 issued by CBDT more particularly para 2(B) thereof, which requires the AO to give personal hearing to the assessee and if it is not technically possible through video conference, ought to have conducted the personal hearing in a designated area of department’s office.(AY. 2018-19)