Held that since the notice had been uploaded on Income-tax business application portal, it was available for view by the Assessing Officer and the Assessing Officer was very much aware of the enhancement proceedings before the first appellate authority. Further the notice of hearing was also uploaded in the Income-tax business application portal. The contention of the Department that no opportunity was given to the Assessing Officer to present evidence on the issue was factually incorrect and false.(AY.2009-10 to 2019-20)