JUDGMENT Bharati Sapru, J. Cause shown is sufficient; delay in filing the revision is condoned. 2. This revision has been filed by the State for the assessment year 2008-09 against the order of the Tribunal dated 20.11.2010. The question of law referred to is hereunder: - “Whether under the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in deleting the penalty levied under Section 54 (1) (14) of U.P. Value Added Tax Act?” 3. The Tribunal has deleted the penalty imposed on the assessee under Section 54 (1) (14) of the Act after recording a findings that the transactions, which were being made by the assessee were found duly supported with all the valid documents and no intention to evade any tax or violation of Section 54 (1) (14) of the Act was found against the assessee. There was a mere mistake in the filling up of the form and that would not vitiate the entire transactions because the transactions were duly supported by valid documents. 4. In view of the findings of fact recorded by the Tribunal, no question of law arises. 5. This revision has no merit, it is dismissed. No costs.