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    <title>2018 (10) TMI 1889 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal at ITAT Mumbai allowed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the initial order. The Tribunal acknowledged the oversight in not considering decisions cited by the Authorised Representative, emphasizing the importance of rectifying such errors to prevent prejudice. The Tribunal decided to recall its decision on the relevant appeal ground, directing a re-hearing to ensure a fair assessment without expressing any opinion on the case&#039;s merits. This demonstrated the Tribunal&#039;s commitment to upholding fairness and preventing prejudice in the legal process.</description>
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      <description>The Appellate Tribunal at ITAT Mumbai allowed the Miscellaneous Application filed by the assessee seeking rectification of mistakes apparent from the record in the initial order. The Tribunal acknowledged the oversight in not considering decisions cited by the Authorised Representative, emphasizing the importance of rectifying such errors to prevent prejudice. The Tribunal decided to recall its decision on the relevant appeal ground, directing a re-hearing to ensure a fair assessment without expressing any opinion on the case&#039;s merits. This demonstrated the Tribunal&#039;s commitment to upholding fairness and preventing prejudice in the legal process.</description>
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