Either the Porifera (sponges) or the Ctenophores (comb jellies). The jury is still out on which group branched off the main animal line first.
Answer:
Plant cell. | Animal cell
______________________________|_____________________________
<em> 1. Cell wall is present </em>|<em> 1. Cell wall is absent</em>
<em> 2. cytoplasm is not as desnse </em>|<em> 2. Cytoplasm is dense</em>
<em> as animal cell </em>| <em> 3. Valcoule is genrally absent but if </em>
<em> 3.A large vacoule is present </em>| <em> present they are smaller in size</em>
<em> 4.Plastids are usually present </em> | <em> 4. Plastids are absent</em>
<em> 5.centrosome is absent </em>|<em> 5. Centrosome is present</em>
<em>____________________________________________________________</em>
<em>Hope this helps :D</em>