JUDGMENT Bharati Sapru, J. -- Cause shown is sufficient; delay in filing the revision is condoned. This revision has been filed by the State for the assessment year 2004-05 against the order of the Tribunal dated 19.01.2011. The question of law referred to is hereunder: - "Whether on the facts and in the circumstances of the case, the Tribunal was legally justified in setting aside the order passed by the authority concerned imposing penalty u/s 15A (1) (o) without any proper basis and reason whereas the dealer was found unregistered dealer?" 2. The Tribunal has deleted the penalty imposed on the assessee under Section 15A (1) (o) of the Act after recording findings that the transactions of the assessee were found to be in order supported by valid documents and forms. 3. In view of the findings of fact recorded by the Tribunal, no question of law arises. No other question was argued. 4. This revision has no merit, it is dismissed. No costs.