Apparent mistake in appellate order justified limited recall where one ground of appeal was left undecided.

An apparent mistake in an appellate order arises where a ground of appeal is inadvertently left undisposed of, because the record shows the order moved from one ground to the next without addressing the omitted issue. The Tribunal treated the omission of ground no. 4 as a mistake apparent from the record, noting that the Revenue accepted the lapse. It therefore recalled the earlier order only to the limited extent necessary to decide the left-out ground and fixed the matter for hearing on a later date without fresh notice.

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Issues: Whether the earlier appellate order contained a mistake apparent from the record because one ground of appeal had remained undisposed of, warranting recall of the order for limited rectification.

Analysis: The Tribunal found that ground no. 4 in the original appeal had been inadvertently omitted while disposing of the appeal, as the order moved from ground no. 3 directly to ground no. 5. The omission was accepted by the Revenue and was treated as an apparent mistake in the order. In these circumstances, the Tribunal considered it to recall the earlier order only to the limited extent necessary for deciding the omitted ground, and fixed the matter for hearing on a later date without fresh notice.

Conclusion: The rectification application was allowed and the earlier order was recalled for limited consideration of the left-out ground.

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