You need to make sure the "time tracking" is enabled, and the field is on the create screen and valid for the issue/project.
There's a lot to look at here, but Atlassian added some help a while ago. Click create to get to the screen where it is missing. Now look towards the top right for "configure fields" and find the "Where's my field" helper link. This will tell you why "time tracking" is not appearing for you.
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