Neutral Citation No. - 2025:AHC-LKO:23982 Court No. - 6 Case :- SALES/TRADE TAX REVISION No. - 10 of 2025 Revisionist :- M/S Kamal Traders Lko. Thru. Its Proprietor Smt. Laveena Agarwal Opposite Party :- Commissioner Of Commercial Tax,U.P. Lucknow Counsel for Revisionist :- Rajesh Kumar Pandey,Mukteshwar Mishra,Poornendra Kumar Awasthi Hon'ble Pankaj Bhatia,J. 1. Heard. 2. Present petition has been filed challenging the order dated 09.01.2025 whereby the application for condonation of delay in filing the second appeal was rejected, as well as the order dated 24.03.2021. 3. Considering the delay to be very small delay, I do not see any reason why the delay condonation application could not have been allowed. 4. In view thereof, order dated 09.01.2025 is quashed. 5. Matter is remanded to the Tribunal to hear the second appeal treating the same to be within time, in accordance with law. 6. Present petition is partly allowed in above terms. Order Date :- 28.4.2025 nishant Digitally signed by :- NISHANT MOHAN High Court of Judicature at Allahabad, Lucknow Bench