IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 13TH OCTOBER 2009 / 21ST ASWINA 1931 ITA.No. 1718 of 2009() ---------------------- AGAINST THE ORDER DATED 21/11/2008 IN COCH IN ITA.658/COCH/2007 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT ---------------------------------------- THE COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): APPELLANT ------------------------ M.A.MOHAMMED P/O.M/S..M.A.MOHAMMED IMPORTS AND EXPORTS THE ARCADE, KARAMANA, TRIVANDRUM,. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- I.T.A. No. 1718 OF 2009 -------------------------------------------- Dated this the 13th day of October, 2009 JUDGMENT Ramachandran Nair, J. After hearing standing counsel, we notice that question raised is whether the respondent is entitled to benefit under Section 80HHC for the belated receipt of export proceeds. We do not find any bar against grant of relief under the statutory provision. Therefore, in our view, this issue is rightly answered by the Tribunal. Even though standing counsel raised another point, that is whether the assessee who suffered loss in export business is entitled to deduction under Section 80HHC or not, this question is seen not considered by the Tribunal. Therefore leaving it open to the department to raise this before the Tribunal, if so advised, we dismiss the departmental appeal on the issue raised from the order of the Tribunal. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2