HIGH COURT OF JUDICATURE AT ALLAHABAD SALES/TRADE TAX REVISION No. - 208 of 2022 and SALES/TRADE TAX REVISION No. - 210 of 2022 Court No. - 7 HON'BLE PIYUSH AGRAWAL, J. Heard Sri Aditya Pandey, learned counsel for the revisionist and learned ACSC. Revision No. 208 of 2022 has been filed by the revisionist against the order dated 24.12.2021 passed by the Commercial Tax Tribunal Bench-3 Varanasi in Second Appeal No. 61 of 2020 for the assessment year 2010- 11 in the proceedings under section 28(2)(ii) read with section 32 of the Value Added Tax Act and Revision No. 210 of 2022 has been filed by the revisionist against the order dated 22.12.2021 passed by the Commercial Tax Tribunal Bench-3 Varanasi in Second Appal No. 56 of 2020 for the assessment year 2010-11 in the proceedings under section 48(5) of the Value Added Tax. Learned counsel for the revisionist submits that after passing of the order of the assessing authority the revisionist preferred an appeal before the first appellate authority which was partly allowed, against which the revisionist preferred second appeal. Thereafter with condonation of delay the Revenue also preferred second appeals in which delay condonation application was wrongly allowed. The Tribunal while passing the impugned order has allowed the appeals of the Revenue. He further Versus Counsel for Revisionist(s) : Aditya Pandey, Bipin Kumar Pandey Counsel for Opposite Party(s) : C.S.C. S/S Deep Jyoti Electronics .....Revisionist(s) The Commissioner Of Commercial Tax U.P. Lucknow .....Opposite Party(s) submits that while allowing the appeals of the Revenue, no consideration of the ground raised by the revisionist has been considered in the impugned order. He further submits that since no consideration has been made by the Tribunal in the impugned order, the matter requires reconsideration. To the last submission made by the revisionist, learned ACSC has no objection. After hearing the learned counsel for the parties, the Court has perused the record. The Court while allowing SALES/TRADE TAX REVISION Nos. - 207 and 211 of 2022 has set aside the order passed in favour of the Revenue as the delay condonation order has been set aside, therefore, the order requires reconsideration. Further the record shows that the submissions of the revisionist were not considered. In view of the above, the matter is remitted back to the Tribunal for passing the afresh order within a period of three months from the date of production of a certified copy of this order. The impugned orders are set aside. The revision is allowed. September 16, 2025 samz STRE No. 208 of 2022 2 (Piyush Agrawal,J.) Digitally signed by :- SYED AKHTARMOHAMMAD MEQDAD High Court of Judicature at Allahabad