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TMI Blog2019 (6) TMI 1570X X X X Extracts X X X X X X X X Extracts X X X X ..... est Bengal has issued public notice No. ROC/WB/STK/2017/1 dated 07/04/2017 in Form STK 5 u/s. 248(1) of the Companies Act 2013 calling objection to the proposed removal/striking off the name the companies mentioned in the said public notice. Thereafter, the Registrar of Companies has issued notice No. ROC/WB/STK/2017/2 dated 30/06/2017 in Form STK 7 u/s. 248(5) of the Companies Act, 2013 striking off the name of the Company from the Register of Companies w.e.f. 09/06/2017. The copy of the notices in Form STK-5 and STK-7 are annexed with the appeal as Annexures A-l and A-2 respectively. (d) Appellant states that the failure to file the Financial Statement and Annual Return was due to inadvertent mistake and lack of knowledge of the person authorised to look after filing of the same and delay in filing the Balance Sheets and Annual Returns were unintentional. However, the company is taking reasonable steps to file the statutory returns in compliance of the Companies Act. (e) It is also stated that the company is a going concern and due to inadvertent mistake and/or lack of professional knowledge about the compliance required under the Companies Act, the filings were not made with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Companies from the Register of Companies) Rules, 2016 for removal of name of the company from the Register of the Companies as there was reasonable cause to believe that the Company was not functioning or in operation for the period of last two (2) immediate preceding financial years and has not made any application within such period for obtaining the status of dormant company under section 455 of the Companies Act, 2013. (c) It is further submitted that due to non-filing of statutory returns by the Company, the competent authority drew an opinion that the Company was not carrying on business or in operation. Further, it is submitted as per provision of section 248(5) of the Companies Act, 2013 after the expiry of the prescribed time period and as no response has been received from the company and the public, a notice (in STK-7) dated 30/06/2017 was issued by the Registrar of Companies, West Bengal reflecting the name of the company as strike off w.e.f. 09/06/2017. The appellant company's name appears at SI. No. 4323 of the Registrar of Companies notice (STK-7) dated 30/06/2017 and the same was published in the Official Gazette on 15/07/2017. (d) It is also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar of Companies, West Bengal struck off the name of the appellant company for non-filing of the Annual Return and balance sheet for the Financial Year 2012-13 onwards. The Company was incorporated in the year 2012 and thereby it has come in evidence that from the date of inception onwards the appellant company was not in the habit of filing Annual Returns and Balance Sheets. The Registrar of Companies, West Bengal, being satisfied regarding non-filing of the Annual Returns starting from the inception of the company, has struck of the name of the appellant company in compliance of statutory provisions to be followed u/s. 248 of the Companies Act, 2013. 6. Though there are vague allegations leveled by the appellant in the appeal that appellant was not in receipt of the statutory notice allegedly issued by the Registrar of Companies, West Bengal including STK-7 when the case was heard, Ld. Pr. CS appearing for the appellant has not raised anything as to any irregularity or illegality committed by the Registrar of Companies, West Bengal before striking of the name of the appellant company. Accordingly, we are satisfied that the striking of the name of the appellant company by the Regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turns. Even in the absence of production of statement of bank account and income tax return the appellant company is found begun operation, evidencing generating income. In the said background, it appears to us that an opportunity is to be given to the appellant company as a going concern. However, no valid explanation forthcoming as to non-filing of the balance sheets and annual returns for more than 5 years and no valid explanation given for operating the company without maintaining any account in the bank. The explanation that the person, who was dealing with the compliance as is required under the Companies Act, 2013, has left the company without intimation, being found unacceptable in the absence of any supporting evidence. Non-filing of the Annual Returns and Financial Statements cannot be held as due to inadvertent mistake on the side of the appellant. 9. At this juncture Ld. Company Prosecutor for and on behalf of the Registrar of Companies, West Bengal submits that it has no objection in allowing the appeal. However, objected activation of the DIN of the Directors. According to him the Central Government has introduced a scheme named "Condonation of Delay Scheme 2018 - CO ..... X X X X Extracts X X X X X X X X Extracts X X X X
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