Mistake apparent from the record allowed rectification of an ITAT order to correct the authority designation.

A Miscellaneous Application under section 254(2) of the Income-tax Act, 1961 sought correction of drafting errors in an earlier ITAT order where references to Commissioner of Income Tax (Appeals) and learned CIT(A) had been used instead of Commissioner of Income Tax (Exemption) and learned CIT(E). The Tribunal held that the designation was a mistake apparent from the record and corrected the order by substituting the proper authority designation.

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Issues: Whether the Tribunal should rectify apparent mistakes in its earlier order by substituting references to Commissioner of Income Tax (Appeals) and learned CIT(A) with Commissioner of Income Tax (Exemption) and learned CIT(E).

Analysis: The Miscellaneous Application was moved under Section 254(2) of the Income-tax Act, 1961 for correction of drafting mistakes in the earlier appellate order. On perusal of the record, the Tribunal found that the wrong designation had been used in several paragraphs. The errors were held to be mistakes apparent from the record and were corrected accordingly.

Conclusion: The rectification was allowed and the earlier order was amended to substitute the correct designation of the authority.

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