Assessee logged into portal for personal hearing through as scheduled but no one appeared on behalf of revenue. Assessee prayed for another opportunity of personal hearing which was not granted and Assessing Officer passed assessment order. On writ the Court held that  since no personal hearing through video conferencing was granted though it was scheduled, there was a breach of principles of natural justice. Therefore, matter is  remanded back to Assessing Officer to pass a fresh de novo order after giving personal hearing to assessee through video conferencing.