Omitted ground in Tribunal order justified recall for fresh adjudication of the section 80IE deduction challenge.

An omitted ground in the Tribunal's earlier order constituted an apparent mistake because Ground No. 3 had not been adjudicated at all. The ground involved a legal and jurisdictional challenge to disallowance of deduction under section 80IE in an intimation under section 143(1), so the earlier order was recalled only to enable fresh decision on that issue. The Miscellaneous Application was allowed for that limited purpose.

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Issues: Whether the Tribunal's earlier order required recall for the limited purpose of adjudicating Ground No. 3, which had remained undecided.

Analysis: The Tribunal found that Ground No. 3 raised in the appeal had not been adjudicated in the earlier order and that this amounted to an apparent mistake. Since the omitted ground involved a legal and jurisdictional challenge concerning disallowance of deduction under section 80IE in an intimation under section 143(1), the omission warranted recall of the earlier order to enable fresh adjudication of that ground.

Conclusion: The earlier order was recalled for the limited purpose of deciding Ground No. 3, and the Miscellaneous Application was allowed.

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