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    <title>2021 (12) TMI 1543 - ITAT MUMBAI</title>
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    <description>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.</description>
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      <description>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.</description>
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