Held, allowing the petition the Court held that the assessee was not given the requested effective opportunity of hearing and therefore the order passed under section 147 read with sections 144 and 144B of the Income-tax Act, 1961, was in violation of the principles of natural justice and therefore, set aside. In response to the notice under section 148, the assessee had filed return of income for the assessment year 2016-17. In response to the initial notice under section 148A(b) the assessee had requested for personal hearing through video conferencing. Though the link was provided, the assessee could not join the link for technical failure on the part of the Department. Despite the e-mail addressed to the Department regarding this, no further opportunity was given to the assessee and the assessment order in question had been passed. The matter was remitted to the National Faceless Assessment Centre to provide fresh link to the assessee and after hearing the assessee the assessment order should be passed in accordance with law. Matter remanded.(AY. 2016-17)