The assessee, while replying to the show-cause notice, specifically requested a personal hearing through video conference on the e-filing portal. The National Faceless Assessment Centre proceeded to pass the final assessment order without considering the request and also initiated consequential penalty proceedings. The High Court held that section 144B statutorily recognises the assessee’s right to an opportunity of hearing before passing the final assessment order. Since the specific request for personal hearing was not granted, the assessment order, consequential demand notice and penalty proceedings were held to be illegal and non est. (AY. 2020-21)