TaxTMI 
TaxTMI 
2023 (2) TMI 617
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....Appellants being aggrieved and dissatisfied by the order dated 01.03.2021 passed by the National Company Law Tribunal (New Delhi Bench, Court-II) in Appeal No. 504/252(ND)/2020 whereby and whereunder appeal filed by the Appellant company through its Shareholder M/s Acme Consultants Private Limited for restoration of the name of the Appellant Company in the register maintained by the Registrar of Companies (RoC), NCT of Delhi and Haryana was dismissed by the Tribunal. 2. The facts giving rise to this Appeal are as follows: i) Since incorporation in the year 1995, the Appellant company has duly complied with all the regulatory compliances and had filed its Income Tax Returns and TDS Returns under the Income Tax Act, 1961 with the ....
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.... records before the ROC and while checking the same, the Appellant No. 2, one of the shareholders came to know that the name of the Appellant company had been struck off from the register of the companies showing as "Strike Off". iv) Thereafter, the shareholder of the company had engaged a Company Secretary in whole time practice to advice for the aforesaid issue with regard to struck off of the company. The Company Secretary informed that the name of the Appellant company has been struck off from the register maintained by the Registrar of Companies, Delhi and the only way to restore the name of the company is to file an Appeal before the NCLT for restoration of the name of the Appellant company into the register of the Companies ....
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....ecords before the Registrar of Companies after 2008, due to the aforesaid circumstances and after resolution of the disputes among the shareholders and the management of the company, the company is now in the position to file all its statutory records in accordance with the prescribed procedure prescribed under the Act since the shareholders have resolved differences. The delay is filing the Balance sheets and Annual Returns were not intentional but were inadvertent. As per Companies Act, if there is delay in filing of the Balance sheets and Annual Returns certain formalities has to be complied with the company and the company shall comply with the formalities as required under the Act once the name of the company is restored to the Registe....
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....rm of STK-5 dated 28.04.2017. Thereafter, the name of the company was struck off as per the provision of Section 248(1)(c) of the Companies Act, 2013 read with Rule 9 of the Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016 vide Notice in the form of STK-7 dated 07.06.2017. 8. After hearing the parties and going through the pleadings made on behalf of the parties, we observed that the Appellant Company was in some internal disputes among the shareholders and management of the Company. Further, the Income Tax Department had also taken action against the Company which further defaults the Company in filing the statutory records before the Registrar of Companies. The Balance Sheet shows that the Appellant ....