Allowing the petition the Court held that the order passed without giving an opportunity of hearing through video conference   was not only in violation of principles of natural justice, but also in violation of the mandatory provisions as contemplated under section 144B(7)(vii), (ix). It was incumbent upon the Department to accord a personal hearing to the assessee where such a request was made under section 144B(7). The assessment order was not sustainable and was liable to be set aside. The matter was remitted back to the Assessing Officer for a fresh assessment after duly affording a reasonable opportunity of hearing to the assessee.(AY.2015-16)