Delayed export proceeds must be reconsidered where the assessee shows delay beyond control under section 80HHC(2)(a).

Where export sale proceeds were realised after the stipulated six-month period, the Bombay High Court held that an assessee's request for extension under section 80HHC(2)(a) could not be rejected mechanically if the delay was shown to be beyond the assessee's control. The authority was required to consider the request afresh in accordance with law and after giving the assessee a hearing. The rejection was set aside and the matter remitted for fresh decision.

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Issues: Whether the rejection of the assessee's request for extension of time for receipt of export sale proceeds under section 80HHC(2)(a) was sustainable.

Analysis: The assessee had exported goods in the relevant assessment year and the sale proceeds were received after the stipulated six-month period, though the receipts were ultimately realised on the dates shown in the record. On these facts, the assessee had shown that the proceeds were received after a period beyond its control, warranting consideration of the request under section 80HHC(2)(a). The impugned rejection was therefore not sustainable.

Conclusion: The rejection of the extension request was set aside, and the authority was directed to pass a fresh order after giving the assessee an opportunity of hearing.

Ratio Decidendi: Where export sale proceeds are realised belatedly and the assessee shows that the delay was beyond its control, a request for extension under section 80HHC(2)(a) must be considered afresh in accordance with law and after hearing the assessee.

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