Rectification of apparent factual error allowed, leading to recall of the final order

An inadvertent factual reference in a final order was treated as a mistake apparent from the record and therefore capable of rectification under rectification jurisdiction. The record showed that the order had misstated consideration of the Commissioner (Appeals) clarification, and that factual error was sufficient to sustain a miscellaneous application for correction. On that basis, the application was held maintainable and the final order was recalled.

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Issues: Whether the final order contained an inadvertent factual mistake warranting rectification and recall under rectification jurisdiction.

Analysis: The record showed that the earlier order contained an inadvertent factual reference concerning consideration of the clarification by the Commissioner (Appeals). The mistake was treated as a factual error apparent from the order, and therefore amenable to rectification. On that basis, the miscellaneous application was found maintainable.

Conclusion: The rectification application was allowed and the final order was recalled.

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