Personal hearing through video conference may be allowed when a draft assessment modification is disputed after a written response. Under the Faceless Assessment Scheme, 2019, the ReAC may allow personal hearing through Video Conference where a proposed modification in a Draft Assessment Order is disputed by the assessee or authorised representative; allowance follows consideration of case-specific facts. Requirements: the assessee must have submitted a written response to the DAO; Video Conferences are ordinarily thirty minutes and may be extended on request; documents or evidence may be furnished during the session or within a reasonable time permitted by the assessing unit.