Non-adjudication of substantive grounds can constitute a mistake apparent on record, justifying limited recall of an appellate order.

Non-adjudication of Ground No. 5 and the additional grounds in an appellate order was treated as a mistake apparent from the record because substantive grounds of appeal had been left undecided despite supporting material being on record. The omission justified only a limited recall of the earlier order, confined to those unadjudicated grounds for consideration of admissibility and a fresh decision on merits. The assessee thus obtained partial recall of the appellate order.

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Issues: Whether non-adjudication of Ground No. 5 and the additional grounds in the earlier appellate order constituted a mistake apparent on record warranting partial recall of that order.

Analysis: The record showed that the earlier order did not contain any adjudication on the admission or rejection of Ground No. 5 or the additional grounds, though the supporting material was already on record. Such omission amounted to non-disposal of a substantive ground of appeal and therefore constituted a mistake apparent from the record. The limited recall was confined to those unadjudicated grounds for consideration of admissibility and decision thereon.

Conclusion: The order was recalled to the limited extent of Ground No. 5 and the additional grounds, and the assessee succeeded.

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