TaxTMI 
TaxTMI 
2021 (8) TMI 155
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.... Tandon, invoking the provision of Section 252 of the Companies Act, 2013 for restoration of the name of the Appellant Company in the register maintained by the Registrar of Companies, NCT of Delhi and Haryana (the 'RoC'). 2. As per the averments, M/s. Himalayan Organic Food Specialities Private Limited was incorporated as a Private Limited Company on 18.04.2011 with CIN No. U15494DL2011PTC217717 and having its registered office at A-19, Gharonda Apartment, Shrestha Vihar, Delhi-110092, which is within the jurisdiction of this Tribunal. 3. That as per the MoA of the Appellant Company, the Appellant company is involved in the following business: "To carry on business of manufacturing and trading of organic food products and to sa....
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....nd Customs on 09.03.2017. 6. That the Income Tax Department did not file reply despite opportunities. Therefore, their right to file reply was closed vide order of this Bench dated 16.07.2021. It was further recorded that the RoC is having no objection if the name of the Company in the register of RoC. 7. That the RoC in its reply has submitted the following: "6. That the Respondent most respectfully submits that the action of striking off of the present Company was legal and justified and was the result of the operation of the law, as the company was not carrying on any operations for a period of two immediately preceding financial years (as indicated by non-filing of the financial statements of the Company for two or more years)." 8....
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....l have no relevance for consideration since the same pertain to the post-strike off period. 12. That in our considered view the Appellant Company has failed to establish that it was in operation, carrying out its business, or it is just to restore the name of the Company in the register of RoC. 13. In the current circumstances, it is worthwhile to refer to the Judgement of Hon'ble NCLAT in the matter of Alliance Commodities Private Limited Vs. Office of Registrar of Companies, West Bengal, Company Appeal (AT) No. 20 of 2019: "9. Section 252 (3) of the Companies Act, 2013 empowers the Tribunal to order restoration of a Company whose name has been struck off from the Register of Companies, if such company, any member or creditor or wo....