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Issues:
Claim of deduction under section 80HHC of the Income-tax Act for the assessment year 1999-2000. Analysis: The appellant, an exporter, appealed against the CIT(A)'s order rejecting the claim of deduction under section 80HHC. The appellant argued that he inadvertently omitted the claim in the return filed before the Assessing Officer and made a fresh claim before the first appellate authority. The appellant relied on various case laws to support the claim. The CIT(A) rejected the claim stating that the appellant failed to show reasonable cause for not raising the issue earlier and that new facts needed to be ascertained for the deduction. The Tribunal considered the facts and observed that the Assessing Officer, aware of the appellant's export business, should have questioned the omission of the claim. The Tribunal found the CIT(A)'s decision unreasonable and directed the issue to be decided by the Assessing Officer in accordance with law, allowing the appeal for statistical purposes. The appellant's representative reiterated the submissions made before the CIT(A), emphasizing entitlement to the deduction under section 80HHC. The departmental representative argued that the appellant had multiple opportunities to raise the claim during assessment proceedings and should have done so. The Tribunal noted that the Assessing Officer's awareness of the appellant's export business should have prompted inquiry into the omitted claim. The Tribunal disagreed with the CIT(A)'s decision and directed the issue to be decided by the Assessing Officer, with the appellant's cooperation in providing necessary details. The Tribunal considered the submissions and facts on record, highlighting the duty of the Assessing Officer to allow eligible deductions. The Tribunal found the CIT(A)'s decision unjustified and directed the issue to be remanded to the Assessing Officer for proper consideration. The Tribunal rejected the departmental representative's argument regarding precedence of judgments, emphasizing that the larger Bench's decision should prevail. The Tribunal referred to the Supreme Court's decision in a similar case, supporting the admissibility of claims like the appellant's. Ultimately, the Tribunal allowed the appeal for statistical purposes, directing the Assessing Officer to decide the deduction claim under section 80HHC after providing a fair opportunity for the appellant to present their case.
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