Revenue authorities filed appeal before Tribunal challenging disallowance deleted by appellate authority under section 40A(3) in respect of payment of legal fee . Tribunal relying upon Circular  No 21 of 2015 dated 10-12-2015 ( 2015) 379 ITR 107 (St) , dismissed  the appeal on ground of low tax effect . Revenue filed instant appeal contending that case had been reopened on basis of revenue’s audit objection and, in such circumstances, same would be covered under exception mentioned in  Circular ,No. 3/2018 dated 11-7-2018 ( 2018) 405 ITR 29 (St). Allowing the appeal the Court held that Tribunal should have decided issue on merits rather than dismissing appeal on ground of low tax effect. Matter was remanded back to Tribunal  for disposal afresh. ( AY. 2010-11)