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    <title>2021 (2) TMI 273 - ITAT HYDERABAD</title>
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    <description>The delay in filing the appeal was condoned due to office staff misplacing appeal papers, with the appeal adjudicated on merits. The challenge to the correctness of the CIT(A)&#039;s action on gold and silver stock additions resulted in the deletion of the excess gold addition but confirmation of the excess silver ornaments addition due to lack of substantiation. The tribunal ordered lump sum additions for both gold and silver stock, along with survey disclosure, partially granting relief to both parties. Cross-appeals were partly allowed in a judgment pronounced on 29th January 2021.</description>
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      <description>The delay in filing the appeal was condoned due to office staff misplacing appeal papers, with the appeal adjudicated on merits. The challenge to the correctness of the CIT(A)&#039;s action on gold and silver stock additions resulted in the deletion of the excess gold addition but confirmation of the excess silver ornaments addition due to lack of substantiation. The tribunal ordered lump sum additions for both gold and silver stock, along with survey disclosure, partially granting relief to both parties. Cross-appeals were partly allowed in a judgment pronounced on 29th January 2021.</description>
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