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TMI Blog2021 (8) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... PF ESI. Considering the material available on record and submissions of the assessee, the assessee ought to have been given opportunity for furnishing the relevant evidences in the interest of principles of natural justice - we set aside the order of Ld. CIT(A) and restore the grounds to CIT(A) for the decision afresh after considering the evidences furnished by the assessee. Thus, grounds raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the law, the appellant cannot be termed as an employer requiring the compliance of section 36(1)(va) of the Income Tax Act 1961. 2. Because on the facts and circumstances of the case and as per law, the appellant is only a contract manpower supplier and the liability towards the Provident Fund Act and ESI Act is with the employer in terms of PF Act. 3. Because on the facts and circumstan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he recent judicial precedents of the Jurisdictional High Court and ITAT relied in the above paras and also the provisions of Section 36(1)(va) In the Income tax Act, 1961 which makes It amply clear that the employees Contribution to ESI and PF be deposited before the relevant due dates, I am of considered view that the appellant has failed to comply with the provisions as stipulated under the IT A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice charges. It is stated that Ld. CIT(A) decided the appeal against the assessee without considering the subsequent decisions of the Hon'ble Jurisdictional High Court and the Tribunal. 7. Per contra, Ld. Sr. DR opposed these submissions and supported the order of Ld. CIT(A). 8. I have heard the rival contentions and perused the material available on record. The issue for consideration i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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