9911796707
TMI Blog2020 (10) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... the Order dated 11.11.2019 passed by the National Company Law Tribunal, Mumbai Bench, Mumbai (In Brief 'Tribunal') in C.P. No. 364/252/(MB)/2019, whereby allowed the Appeal filed by the Principal Commissioner of Income Tax-15 Mumbai (Respondent No. 2 herein) and thereby restored the name of Viking Ship Managers Pvt. Ltd. in the Register of Companies. 2. Brief facts of this case are that the name of the Viking Ship Mangers Pvt. Ltd. Company was struck off by ROC Mumbai from the Register of Companies. The Principal Commissioner of Income Tax-15, Mumbai (Respondent No. 2 herein) challenged the order of ROC before the Tribunal under Section 252 of the Act. It is stated before the Tribunal that the Company has certain Financial transactions th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on date of hearing i.e. 04.09.2020 and 22.09.2020. Therefore, we proceed ex-parte against the Respondents. 6. Learned Counsel for the Appellant submitted that Section 252 (1) of the Act, provides that before passing any order under this Section, the Tribunal shall give a reasonable opportunity of making representations and of being heard to the Registrar, the Company and all the persons concerned. Rule, 37 of the National Company Law Appellate Tribunal also provides that the Tribunal shall issue notice to the Respondent to show cause against the Application or Petition on date of hearing to be specified in the notice. Admittedly, before the Tribunal Company was arrayed as Respondent, However, no notice has been served on the Respondent. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Registrar, notifying a company as dissolved under Section 248, may file an appeal to the Tribunal within a period of three years from the date of the order of the Registrar and if the Tribunal is of the opinion that he date of the order of the Registrar and if the Tribunal is of the opinion that the removal of the name of the company from the register of companies is not justified in view of the absence of any of the grounds on which the order was passed by the Registrar, if may order restoration of the name of the Company in the register of companies. Provided that before passing any order under this section, the Tribunal shall give a reasonable opportunity of making representations and of being heard to the Registrar, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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