2022 (2) TMI 835

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....ryana vide impugned order dated 08.08.2018. Briefly stated that M/s. Eminence Sharecom Advisors Private Limited was incorporated as Company on 12.02.2009 as a private limited company under the provisions of Companies Act, 1956, having its registered office at F 502, Rashmi Apartments Harsh Vihar, Pitampura, New Delhi-110034, lying within the territorial jurisdiction of this Tribunal. The name of the Company was struck off from the Register of Companies under Section 248 of the Companies Act, 2013, by a suo moto action of the Respondent, after issuance of the notification under Section 248(5) in the Official Gazette dated 08.08.2018. The aforesaid action was taken on account of failure of the Company to file its statutory returns and other ....

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....llant, in order to substantiate its case, the account statement from 08.10.2015 to 07.09.2018 has been placed on record which shows that the company was in operation with respect to the financial years 2015-18. Further, on behalf of appellant, the acknowledgement receipt qua the filing of the Income Tax Returns for the assessment years 2014-15, 2015-16 and 2016-17 have also been placed on record which substantiate the fact that the company was in operation during this period and the filing of the financial statement before RoC. Apart that the Registrar of Companies has no objection with respect to the restoration of the company. Further, the Registrar of Company has also stated that the same can be taken on record, subject to requisite late....

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....ibunal may, by the order, give such other directions and make such provisions as deemed just for placing the company and all other persons in the same position as nearly as may be as if the name of the company had not been struck off from the register of companies." (emphasis given) 6. A bare perusal of the aforesaid provisions shows that any person aggrieved by the order of the Registrar, notifying a company as dissolved under Section 248 is competent to file an appeal to the National Company Law Tribunal. If a company or any member or creditor feels aggrieved, they would also be competent to file an appeal against the order of the ROC before the expiry of twenty years from the date of publication of order in the Official Gazette. Sub-s....

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....s been struck off by the Registrar of Companies, within period of 20 years, and give them an opportunity of carrying on the business only after the company judge is satisfied that such restoration is necessary in the interest of justice". 10. In connection with the non-filing of statutory records, it is pertinent to refer to the findings of Hon'ble High Court of Delhi in the matter of Mace Platronics Pvt. Ltd. Vs. ROC, reported in (2010) 104 SCL 277 (Del), wherein it was held that: "When the name of the company was struck off after following the prescribed procedure for non-filing of statutory records, even though the contentions of the company that the officials entrusted with responsibility of filing documents had failed to do so c....