Tribunal recalled order having mistake apparent from record

In the instant cases, the Tribunal has not dealt with the case of Solid work Corporation (supra), even though the same has been relied upon by Ld Counsel appearing for the assessees and the Tribunal has also recorded the same in its order. In the foregoing case laws, it has been stated that non-consideration of the decision rendered by the co-ordinate bench on identical issue would result in a mistake apparent from record. Accordingly we find merit in the contentions of the assessees that the impugned order of the Tribunal suffers from mistake apparent from record. Relevant Extract of the Judg...