Appeal of the revenue was dismissed by the Tribunal as withdrawn on the ground that the tax effect was less than 50 lakhs . Revenue filed miscellaneous application before the Tribunal on the ground that  the issue in involved under consideration falls under exceptional   clause of the circular .  Tribunal allowed the  miscellaneous application of the revenue and fixed for hearing on merit. The Assessee filed  an appeal against the order of the Tribunal , recalling of the order. Dismissing the    appeal the Court held that it being   the  fundamental principle for administration of justice that an act of the Court shall prejudice no man (actus curiae neminem gravabit). Tribunal  has not decided the issue on merit .    Order of  Tribunal was affirmed .