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CIT Appeals attachments

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(Querist)
15 April 2022 Friends my client has received Penalty Order u/s 271(1)(c) for AY 2012-2013. However he has not received Notice of Demand u/s 156. At the time of efiling of Appeal would CIT Appeals disregard the Appeal on grounds of technicality?
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
15 April 2022 No.
Appeal cannot be dismissed for defect in form without giving opportunity to the appellant.

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