Section 14A omission treated as a mistake apparent from the record, leading to limited recall of the appellate order.

An omitted sub-ground challenging disallowance under section 14A, including the claim that no exempt income was earned and that the assessee had made its own disallowance, was not dealt with in the earlier appellate order. That omission was treated as a mistake apparent from the record. The Tribunal therefore recalled the order only to the limited extent necessary to adjudicate the neglected section 14A sub-ground, and the rectification application was allowed.

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Issues: Whether the earlier appellate order required recall for limited adjudication because one sub-ground concerning disallowance under section 14A had not been disposed of.

Analysis: The application pointed out that a specific sub-ground in the modified grounds had challenged disallowance under section 14A in a situation where no exempt income was earned, including the assessee's own disallowance. On examination of the earlier order, the Tribunal found that this sub-ground had not been dealt with. The omission was treated as a mistake apparent from the record, warranting correction by recalling the order to that limited extent.

Conclusion: The earlier order was recalled only for deciding the omitted sub-ground concerning section 14A, and the application was allowed.

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