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2016 (8) TMI 1459 - ITAT MUMBAICondonation of delay - Disallowance of deduction u/s.80HHC - export profit including DEPB incentive, excise duty refund and duty drawback - HELD THAT:- Nothing contrary was brought to our knowledge on behalf of Revenue. Facts being similar Pahilajrai Jaikishin v/s. JCIT Mumbai [2013 (8) TMI 1049 - ITAT MUMBAI], following same reasoning, we are of the view that there is a reasonable cause for delay in filing the appeal, so in the interest of natural justice we condone the delay in filing the appeal and admit the appeal for adjudication. Nothing contrary was brought to our knowledge on behalf of Revenue. Facts being similar, so, following same reasoning, we therefore set aside the order of the CIT(A) and direct the Assessing Officer to recomputed the deduction u/s.80HHC in respect of DEPB income in the light of the judgment of Hon’ble Supreme Court in the case of Topman Exports Ltd [2012 (2) TMI 100 - SUPREME COURT]
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