2022 (8) TMI 1205

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....elopers Pvt. Ltd. in the register maintained by the Registrar of Companies. 2. The Appellant is the Department of Income Tax who have filed this Appeal, through Income Tax Officer, Ward- 2(1)(1), Ahmedabad, Gujarat Address Ward - 2(1)(1), Room No. 402, 4th Floor, Aayakar Bhawan (Vejalpur), Anand Nagar Road, Ahmedabad- 380015. 3. Respondent No. 1 is the Registrar of Companies (RoC), Ahmedabad, having address at RoC Bhavan, Opp: Rupal Park Society, Behind Ankur Bus Stop, Naranpura, Ahmedabad-380013. 4. Respondent No. 2 is a Company incorporated under the provisions of the Companies Act, 1956 on 11.03.1992 having address at 2nd Floor, Charaboti Complex, Near Vijay Char Rasta, Navrangpura Ahmedabad and with Corporate Identity No. U45201GJ199....

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.... Company which has been struck off may kindly be restored/revived, considering the fact that the assessment/scrutiny, proceedings are contemplated by the Income Tax Department. A copy of communication dated 10.06.2019 is annexed. 8. The appellant states that in view of the instructions issued vide F. No. 225/423/2017/ITA.II dated 29.12.2017 issued by the Ministry of Finance Department of Revenue, Central Board of Direct Taxes, New Delhi, the Income Tax Department is required to file an appeal for restoration of 'struck off' companies under following circumstances, copy of which is annexed. i. Where the proceedings under Section 143(3)/144/147/153A/153C/set aside cases were already in progress; or ii. Where proceedings under Sec....

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....ant further declares that the application is within the limitation as prescribed in the provisions of Section 252 of the Companies Act, 2013. 12. The appellant further declares that no other matter regarding this present cause of action is pending before any Tribunal/Court of Law or any other authority or any other Tribunal. 13. It is submitted by the appellant that the name of the respondent company was struck off by the RoC without enquiry and the same was not intimated to the Appellant or any concerned Income Tax Department. The same could not be allowed to be invoked resulting in escapement of tax liability or any other liability on the company which seeks to get its name removed from the register of the RoC, Gujarat. 14. The appella....

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....authorities have no objection to the proposed action of striking off or removal of name. However, it appears that the appellant has not made any averment regarding receipt of intimation from the Respondent No. 1 and objection, if any, filed by the appellant, which tantamount to suppression of facts and thus in this grounds, the appeal is required to be rejected, (iii) That the Income Tax Authority has failed to establish prima-facie case against the Respondent No. 2 and there is no Assessment Order passed under Section 148 of the Income Tax Act. The only document produced by the Income Tax Authority is with respect to presumption if escapement/liability, that to after a long period which is time barred and therefore, also the appeal canno....

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....ould be harmful for the law and public interest at large. Hence, the Petitioner/Appellant, Department of Income Tax, is entitled for the reliefs as prayed and this Respondent has no objection if this Hon'ble Tribunal allow the petition in the interest of justice and also in the public interest. 19. Perused the documents and heard submissions made. To render assessment order valid in the eyes of Law and to enable the Appellant to take steps for recovery of taxes and for any further consequential proceedings, the respondent company's name needs to be restored to the Register of Registrar of Companies as if the name of the company was never struck off. Denial to restore the name of the respondent company in the Register of the RoC wil....