Mistake apparent from record justified recall where the earlier order rested on an incorrect appellate forum premise.

A mistaken factual premise in an earlier ITAT Delhi order was treated as a mistake apparent from the record where that order stated the assessee's appeals were pending before the first appellate authority, although they were actually pending before the Tribunal for the relevant assessment years. Because the error went to the basis of the earlier order, it was held to be rectifiable through recall. The earlier order was accordingly recalled and the Miscellaneous Application was allowed.

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Issues: Whether the earlier appellate order suffered from a mistake apparent from record warranting recall, and whether the Miscellaneous Application should be allowed.

Analysis: The order under challenge recorded that the assessee's appeals for the relevant assessment years were pending before the Tribunal, whereas the earlier order proceeded on the mistaken premise that they were pending before the first appellate authority. As the factual premise adopted in the earlier order was incorrect, the mistake was held to be apparent from the record and capable of rectification through recall.

Conclusion: The earlier order was recalled and the Miscellaneous Application was allowed.

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