Mistake apparent on record justified limited recall where additional grounds were left undecided by the Tribunal.

Omission by the Tribunal to adjudicate the assessee's additional grounds was treated as a mistake apparent on record. As those grounds had not been decided in the earlier order, the order was recalled only to the extent necessary for limited disposal of the pending additional grounds. The miscellaneous application was therefore allowed, with recall confined to that narrow purpose and not a general reopening of the matter.

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Issues: Whether the miscellaneous application should be allowed on the ground that the Tribunal had inadvertently omitted to adjudicate the assessee's additional grounds and the order should be recalled for limited disposal of those grounds.

Analysis: The omission to deal with the additional grounds was found to be a mistake apparent on record. Since the additional grounds had not been adjudicated earlier, the Tribunal held that the earlier order required recall only to the extent necessary to decide those grounds.

Conclusion: The miscellaneous application was allowed and the earlier order was recalled for the limited purpose of disposing of the additional grounds.

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