AO cannot deny opportunity of hearing through video conference in Faceless Assessment

Chandubhai Dhanabhai Vaghela Vs National Faceless Assessment Centre (Gujarat High Court) HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961 and hence, the petition is allowed quashing and setting aside the order of assessment. The officer concerned shall take up the matter from the stage where the request was made for availing the opportunity of hearing. ...