Tribunal omission in a common appellate order justified rectification and recall of the omitted income-tax appeal for fresh hearing.

Omission by the Tribunal to deal with one appeal in a common appellate order was treated as a mistake apparent from the record, making rectification under section 254(2) of the Income-tax Act, 1961 appropriate. The Court found that the Tribunal had already disposed of the appeals for assessment year 2006-07, but had omitted the petitioner's appeal for assessment year 2003-04. Because that appeal had not been adjudicated, the recall had to cover both grounds raised in it. The common order dated 30.05.2018 was therefore recalled qua that appeal and the matter was directed to be heard afresh in accordance with law.

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Issues: Whether the Tribunal's earlier order had omitted to adjudicate the petitioner's appeal for the relevant assessment year and, if so, whether recall under section 254(2) of the Income-tax Act, 1961 was warranted for both grounds in that appeal.

Analysis: The writ petition arose from the Tribunal's order on a miscellaneous application filed on the ground that one appeal had not been dealt with in the common appellate order. On examining the record and the grounds urged, the Court found that the Tribunal had in fact disposed of the appeals relating to assessment year 2006-07, but had omitted to deal with the petitioner's appeal for assessment year 2003-04. The omission was treated as a mistake apparent from the record, justifying rectification under section 254(2). Since the order under challenge had already been recalled in part, the Court held that the recall should extend to both grounds in the omitted appeal.

Conclusion: The impugned order was interfered with and the Tribunal's common order dated 30.05.2018 stood recalled qua both grounds in the petitioner's appeal for assessment year 2003-04, with a direction to hear that appeal afresh in accordance with law.

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