Mistake apparent from the record justified rectification to reflect recall, rehearing, and dismissal of the appeal.

The Tribunal treated the omission to note that an earlier Single Member order had been recalled, the appeal reheard, and the matter later dismissed as a mistake apparent from the record. It held that the later order should accurately reflect the procedural history already shown on record, and allowed rectification to correct that omission.

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Issues: Whether the record required rectification to reflect that the earlier order had been recalled, the appeal had been reheard, and the appeal had thereafter been dismissed.

Analysis: The record showed that the earlier order passed by a Single Member Bench had been recalled on the Revenue's reference application. The appeal was thereafter reheard by the Tribunal and disposed of by a later order dismissing the appeal. The omission to record these facts in the later order was treated as a mistake apparent from the record.

Conclusion: The rectification application was allowed and the Tribunal clarified that the earlier order had been recalled, the matter reheard, and the appeal dismissed.

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