At the time of hearing the counsel for the assessee inadvertently, failed to bring to the notice of the Tribunal that issue raised inn ground no Nos. 6 and 7 of the grounds of appeal. The assessee filed the miscellaneous application which was rejected on the ground that there was no mistake in the order of the Tribunal. On writ allowing the petition the Court held that, the amendment to the order of the Tribunal under section 254(2) could also be made, if it was triggered on account of a mistake of the counsel for the parties. This power would also extend to a situation where the assessee’s counsel withdrew the appeal, for the reason that, the issue concerning the transfer pricing adjustment in respect of the assessment year 2011-12 stood resolved. The order passed by the Tribunal in the miscellaneous application was to be set aside. The Tribunal was directed to adjudicate the issues pertaining to the additional grounds raised by the assessee. Relied on  CIT (Asst) v. Saurashtra  Kutch Stock Exchange Ltd (2003) 305 ITR 227 (SC), S.Nagaraj  v. State of Karnataka  (1993 Suppl. 4SCC 595   (AY.2011-12)