Deputy Commissioner of Income Tax vs Registrar Of Companies West Bengal

Harish Chander Suri , Member (Technical)

This is an appeal preferred by Deputy Commissioenr of Income Tax, Central Circle 4(3), Kolkata under Sec.252 (1) of the Companies Act, 2013 for restoration of the name of the company M/s. Tarashakti Construction Private Limited in the register of Registrar of Companies, W.B.

Ld. Counsel for the appellant appears. No one from the Office of the ROC, WB appears.

Court Notice was issued to the respondent and to the company. Affidavit of service proving service of notice is filed. We are satisfied with proper delivery of notice. However, there is no representation by any of the directors of the struck off company.

The appellant contends that the name of the Respondent company had been struck off by the ROC, W.B., in compliance of the provisions under Sec.248(1) of the Companies Act, 2013 thereby the name of the respondent company had been removed from the Register of Companies and the said company was dissolved.

The appellant further contends that the proceedings under section 153A of the Income Tax Act, 1961 are pending for Assessment Years 2020-21 against the Company and during the pendency of proceedings, the name of the respondent company had been struck off. Aggrieved by the order of striking off the name of the company, this application was filed by the Income Tax Officer praying for restoration of the respondent company to the register of Registrar of Companies and further to rectify the Master Data by modifying the status from 'struck off to 'active'.

Notices were issued to the respondents. ROC, W.B. has filed his report submitting that it has no objection (save and except on the limitation point as the date of STK-7 is 30.06.2017 to the application being allowed.

The appellant submits that under Rule 11 of the NCLT Rules, this Tribunal is empowered to treat the present appeal field under section 252(1) as petition under section 252(3).

Upon hearing the arguments advanced on the side of the appellant and the Ld. ROC, West Bengal, we are satisfied that the name of the respondent company is required to be restored to the Register of Companies since proceedings under section 153A of the Income Tax Act, 1961 are pending for Assessment Years 2020-21 against the Company. In these circumstances, if name of the company is not restored, it would cause great prejudice to the appellant and loss of Revenue to the exchequer.

In the result, the appeal is allowed by restoring the name of the company in the register of Registrar of Companies, West Bengal with a direction to modify the status of the company from "struck off” to 'active' within 30 days from the date of receipt of this order.

Appeal No.110/ KB/2022 is allowed and disposed of.

There shall be no order as to costs.

Urgent certified copy of this order, if applied for, be supplied to the parties upon compliance of all requisite formalities.