Judgment:
1. Heard counsel for the parties. Before the Tribunal, the question for consideration was whether there was a mistake apparent from the record in that a ground raised in the memorandum of appeal before the Tribunal was not at all considered by the Tribunal. Taking the view that omission to consider the ground raised in the appeal was a mistake apparent from the record, the Tribunal set aside the order passed thereby and fixed the date for a rehearing.
2. On these facts, the Revenue has raised the following question in an application made under Section 256(2) :
' Whether, on the facts and in the circumstances of the case, the Hon'ble Tribunal was in law justified in recalling their order dated July 2, 1987, in I.T.A. No. 2113(All.)/1984, with a direction to rehear the case which was passed by them after a careful consideration of all the grounds of appeal taken by the Revenue ?'
3. It is urged by learned standing counsel that the arguments were duly addressed before the Tribunal on this ground. It is conceded by him that the Tribunal has not at all discussed that ground in its order and complete omission to discuss the ground set up in appeal is undoubtedly a mistake apparent from the record. There being no controversy on the fact that the Tribunal completely omitted to consider the ground, in our opinion, the aforesaid question is not referable and, therefore, the application is dismissed. No order as to costs.