Low tax effect dismissal recalled after a recording error changed the appeal's monetary threshold calculation.

A Tribunal order dismissing a Revenue appeal for low tax effect was recalled where the amount stated in one ground had been wrongly recorded, causing an incorrect tax-effect calculation. On correction of the figure, the tax effect exceeded the applicable monetary limit for filing the appeal, so the earlier dismissal rested on an apparent record mistake. The Tribunal therefore recalled the prior order and directed the Revenue to file an amended ground of appeal.

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Issues: Whether the Tribunal's earlier order dismissing the Revenue's appeal on low tax effect could be recalled after it was shown that the figure in ground No. (ii) had been wrongly mentioned, resulting in an incorrect determination of the tax effect.

Analysis: The record showed that the amount stated in ground No. (ii) had been mistakenly recorded as Rs. 80,000 instead of Rs. 3,80,000. On the corrected figure, the tax effect crossed the monetary limit applicable for filing the appeal, and the earlier dismissal for low tax effect was therefore based on an apparent mistake in the record.

Conclusion: The earlier order was recalled, and the Revenue was directed to file an amended ground of appeal.

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