Allowing the petition the Court held that from a bare perusal of the provisions of the Act it is clear that when the assessee had made a specific request to afford an opportunity of personal hearing through video conference, the Department was required to grant the same to the assessee. However, in the case on hand it has not happened and therefore, impugned order and demand notice were to be quashed and set aside and matter would be remanded to AO concerned, who would grant an opportunity of personal hearing to assessee and thereafter, would pass a fresh, reasoned order, in accordance with law.   (AY.  2017-18).