Mistake apparent from the record justified recall of an earlier order to decide additional grounds under rectification powers.

Additional grounds filed during the virtual hearing period and in the appeal folder were not adjudicated when the appeal was disposed of. That omission was treated as a mistake apparent from the record, making rectification under section 254(2) appropriate. The Tribunal therefore recalled its earlier order for the limited purpose of deciding those additional grounds.

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Issues: Whether the Tribunal's earlier order in the appeal for assessment year 2014-15 required recall under section 254(2) of the Income-tax Act, 1961 for adjudication of additional grounds that had been raised but not decided.

Analysis: The additional grounds were found to have been filed during the virtual hearing period and to be available in the appeal folder. Since those grounds had not been adjudicated while disposing of the appeal, the omission was treated as a mistake apparent from the record, justifying rectification under section 254(2).

Conclusion: The Tribunal recalled its earlier order for the limited purpose of deciding the additional grounds.

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