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    <description>The ITAT Hyderabad dismissed the assessee&#039;s appeal due to a 324-day delay in filing, refusing to condone the delay as the reasons provided were insufficient. The Tribunal emphasized that condoning such delays could lead to prolonged litigation. The appeal was dismissed without examining the merits of the case, underscoring the necessity for timely appeals and thorough verification of transactions in assessments under the Income Tax Act.</description>
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