Allowing the petition the Court held that the Assessing Officer did not afford the requested opportunity of personal hearing through video conferencing to explain the finding of the Assessing Officer in respect of the amount paid. Even before the date sought for by the assessee the order under section 147 was passed without giving any reasons for not affording the opportunity of personal hearing. The assessee ought to have been granted an opportunity of personal hearing. The order  was quashed and set aside and the matter was remanded to the Assessing Officer for fresh consideration on merits in accordance with law after affording a personal hearing to the assessee and by adhering to the principles of natural justice.(AY. 2013-14)