Tribunal omission to consider an appeal ground may be a mistake apparent from the record, but the reference failed here.

A Tribunal's complete omission to consider a ground raised in the memorandum of appeal may constitute a mistake apparent from the record, supporting recall and rehearing under section 256(2) of the Income-tax Act, 1961. On the admitted facts, however, the Revenue's proposed question was not referable because there was no dispute that the ground had in fact been left unconsidered. The reference application therefore failed, and the Revenue's request was dismissed.

---

---

Issues: Whether the Tribunal's omission to consider one of the grounds raised in appeal constituted a mistake apparent from the record warranting recall of its order and rehearing under section 256(2) of the Income-tax Act, 1961.

Analysis: The Tribunal had completely omitted to deal with a ground raised in the memorandum of appeal. On the facts, the omission itself was treated as a mistake apparent from the record. However, since there was no controversy that the ground had in fact been left unconsidered, the question proposed by the Revenue was held not to be referable.

Conclusion: The question was held not referable and the Revenue's application was dismissed.

Ratio Decidendi: A complete omission by the Tribunal to consider a ground raised in appeal may amount to a mistake apparent from the record, but the reference application will fail where the proposed question is not referable on the admitted facts.

---