Rectification of mistake fails where the challenged reference mirrors the original order and no apparent error is shown.

A rectification application was rejected because the alleged error was only a reference to an earlier valuation and order number reproduced from the order-in-original, not an accidental mistake in the Tribunal's own order. The Tribunal further noted that the order-in-original in the appeal had already remanded the matter to the Commissioner (Appeals), so the challenged reference did not create any apparent error requiring correction. As no mistake apparent from the record was shown, the application was held not maintainable and was dismissed.

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Issues: Whether the rectification of mistake application was maintainable and whether the impugned order contained any apparent mistake warranting correction.

Analysis: The application sought correction of the reference to an earlier valuation/order number in the Tribunal's previous order. The Tribunal held that the reference was not an accidental error but a reproduction of the finding recorded in the order-in-original. It further clarified that the order-in-original in the appeal itself had remanded the matter to the Commissioner (Appeals). On that basis, the Tribunal found no mistake in its earlier order.

Conclusion: The application for rectification was not maintainable and was dismissed.

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