Income Tax Officer, Ward-19(3) vs Registrar Of Companies And Ors.

The present Appeal is preferred by the Income Tax Officer, Ward19(3), New Delhi under Section 252(1) read with Section 252(3) of the

Companies Act, 2013 on being aggrieved by the action of the Registrar of Companies (“RoCâ€) in striking off the name of M/s Pacific Logistics

Pvt. Ltd.(“the Companyâ€​) from the Register of Companies.

It is stated by the Appellant that “the Company†is a Private Company Limited by shares, incorporated under the erstwhile Companies Act,

1956 on 30.05.2001 with CIN No.U63012DL2001PTC111050. The Authorised and paid-up Share capital of the Company is Rs.5,00,000 and Rs.

1,02,000 respectively. The registered Office of the Company is NH-8, Rang Puri, New Delhi-110037. Therefore, the jurisdiction lies with this Bench

of the Tribunal.

The Appellant in its appeal has averred that:

“5.4 As per the System, the Respondent Company has not filed its ITR for A.Y. 2011-12. The Respondent Company did not respond to the

letter dated 20.08.2015 addressed to it. As per the provisions of Section 139 of the I.T. Act, every Company is mandatorily required to file

its return of income within the prescribed time in the prescribed manner. Thus, the Company has violated the provisions of the Income Tax

Act by not filing the ITR.

5.5 As the Respondent did not disclose fully and truly all materials facts necessary for assessment, the Appellant has reason to believe that

an estimated amount of at least Rs. 17,26,867/- has escaped assessment within the meaning of section 147/148 of the IT Act and has not

been brought under tax for the A. Y. 2011-12, thereby rendering the company liable for consequences under Income Tax Act, 1961, and

entitling the Revenue to initiate proceedings against the company. Thus, prima facie, there appears tax evasion which requires action in

accordance with law...â€​

It is submitted by the Appellant that it had issued a notice dated 30.03.2018 for the Assessment Year 2011-12 to the Company under Section 148 of

the IT Act for assessment, re-assessement, or recomputation of income escaping assessment of tax. The case of the respondent company had been

reopened under section 147 of the IT Act for taxing the aforesaid transaction in the hands of the company.

It is stated by the Appellant that during the Assessment Year proceedings for A.Y. 2011-12, the Appellant came to know, from the MCA website

and master data of the Respondent Company, that the Company has been struck off from the Register of Companies by RoC.

The Appellant contends that in order to render the Assessment Orders and Penalty Orders passed by the Assessing Officer valid in the eyes of law

and to enable the IT Department to take appropriate and effective steps for recovery of taxes and for any further consequential proceedings, there is

a need of restoration of the Company, viz., M/s Pacific Logistics Private Limited in the Register of Companies.

The Respondent No.1 i.e., ROC did not file reply despite opportunities. That the Appellant has filed its Affidavit of Service dated 07.02.2019,

wherein it is stated that the service of notice dated 2.01.2019 has been effected on Respondents. Considering the fact that the notice were served

upon the Respondents and none was present, they were proceeded ex-parte vide order dated 28.02.2019 of this tribunal.

It is observed that the Income Tax Department is an aggrieved party within the meaning of Section 252(1) read with 252(3) of the Companies Act,

2013 as it has to recover taxes payable by the Respondent Company and great prejudice will be caused to its revenues, if the name of the Company is

not restored back to the Register of the Companies.

Accordingly, in sequel to the above, we consider it to be just and equitable to allow restoration of the Company and allow the Appeal. The Registrar

of Companies, is directed to restore the name of the Company namely, M/s Pacific Logistics Private Limited. in its Register, as if the name of the

Company had not been struck off in accordance with Section 248(1) of the Companies Act, 2013. ROC is also directed to take any other penal action

against the other Respondents for default, if any, in accordance with the statutory provisions.

The Appeal is allowed accordingly.

Let the copy of Order be supplied to the parties.