Rectification of mistake under section 154 leads to recall of prior order and appeal reposted for hearing.

Rectification of mistake under section 154 was found permissible where a ground was mistakenly recorded as general and not adjudicated; the finding of a mistake apparent on record required determination of that ground and related alternative grounds, and consequently the prior order was recalled and the appeal restored for fresh hearing on a specified date with directions to issue notice to parties; miscellaneous application of the assessee for recalling the order was allowed and the matter will proceed on merits, including consideration of proportionate expenses argued in the grounds.

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Issues: Whether the Tribunal's order dated 27-03-2025 contains a mistake apparent on the face of the record requiring recall of that order and placing ITA No. 1765/A/2024 for fresh hearing.

Analysis: The Miscellaneous Application challenges the Tribunal's summary dismissal of ground No. 1 as being general in nature without considering a specific High Court decision relied upon by the assessee, and contends that subsequent grounds were adjudicated erroneously despite no argument being pressed. The Tribunal examined the record, found that ground No. 1 merited adjudication and that the other grounds flowed from it, and concluded that the earlier order contained an apparent mistake warranting recall and further hearing. The corrective measures ordered include recalling the order dated 27-03-2025 and listing the appeal for hearing on 19-08-2025 with notice to both parties.

Conclusion: The Miscellaneous Application is allowed; the order dated 27-03-2025 is recalled and ITA No. 1765/A/2024 is placed for hearing on 19-08-2025.

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