The assesseeee requested for video conference hearing, however the order was passed without giving an opportunity of personal haring. On writ the Court held that if video conference hearing was requested the order passed without granting personal hearing was a violation of principles of natural justice as well as mandatory procedure prescribed in Faceless Assessment Scheme and stipulated in section 144B  of the Act. The order was quashed and set aside and directed the Assessing Officer to grant an opportunity by way of video conferencing.