Clerical mistake apparent on record rectified so the Tribunal's operative result matched its reasoning.

A clerical error in an ITAT order, where the concluding paragraph mistakenly stated that the revenue's appeal was allowed despite the body recording dismissal, was treated as a mistake apparent from the record. The Tribunal exercised rectification jurisdiction to align the operative portion with the substantive reasoning. The earlier order was amended so that the appeal for AY 2010-11 stands dismissed. The principle applied is that a typographical or clerical mistake evident on the face of the record may be corrected under the Tribunal's rectification power, and the final operative result must match the order's reasoning.

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Issues: Rectification of a typographical mistake apparent on the record in the Tribunal's earlier order under section 254(2) of the Income-tax Act, 1961.

Analysis: The order dated 25.11.2025 contained an inadvertent clerical error in the concluding paragraph, where the result of the revenue's appeal was recorded as "allowed" despite the body of the order having dismissed the appeal. As the mistake was evident from the record and the correct result was already reflected in the reasoning, the error was fit for rectification under the rectification jurisdiction.

Conclusion: The mistake was rectified, and the concluding paragraph of the earlier order was amended to state that the appeal for AY 2010-11 is dismissed.

Ratio Decidendi: A clerical or typographical mistake that is apparent from the record may be rectified under section 254(2) of the Income-tax Act, 1961, and the corrected operative result must conform to the order's substantive reasoning.

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