Where assessee, in response to show-cause notice, sought an adjournment which was granted and thereafter filed its reply along with all relevant documents and submissions within time granted by NFAC, but assessment order was passed on ground that no reply had been furnished, non-consideration of reply was in violation of principles of natural justice and section 144B(1)(xv); further, since assessee had requested personal hearing through video conference which was not granted, assessment order was set aside and matter was restored to NFAC with direction to consider reply and grant personal hearing before passing assessment order. (AY. 2023-24)