JUDGMENT :

Ajay Bhanot, J.

1. Heard Shri Sunil Tripathi, learned counsel for the petitioner and Shri Udit Chandra, learned counsel for the respondents.

2. The petitioner is aggrieved by the order dated 11.01.2021 passed by the appellate authority/Employees Provident Fund Appellate Tribunal/CGIT, Shram Bhawan, ATI Campus, Udyog Nagar, Kanpur under Section 7-I of the Employees' Provident Funds and Miscellaneous Provisions Act, 1952, admitting the appeal of the petitioner subject to deposit of 50% of the dues.

3. Shri Sunil Tripathi, learned counsel for the petitioner assailing the order dated 11.01.2021 contends that the petitioner is not liable to deposit any amount on filing of the appeal for two reasons. Firstly only conditional liability was fixed by the assessing authority /Assistant Provident Fund Commissioner, Employees Provident Fund Organization, Varanasi. Secondly, the petitioner is not the principal employer. Thirdly, the order dated 11.01.2021 passed by the appellate authority is devoid of reasons.

4. Shri Udit Chandra, learned counsel for the respondents could not disput