TMI Blog2022 (8) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ent company in the Register of the RoC will not only condone the wrong doing of the respondent company but it will also encourage escapement of tax liabilities by such subterfuge, which will be prejudicial to the interest of the revenue in the long run. With respect to the objections raised by the Respondent No. 2 with respect to RoC not following the procedure required under law, the provisions of the Companies Act, 2013 r/w respective Rules, the respondent has right to approach the appropriate Court for quashing the order of striking off of the company. This Tribunal is required to consider whether the appellant is entitled u/s. 252(1)/252(3) of the Companies Act, 2013, for any order or not. The other objections is that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oom 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. U45201GJ1992PTC0172662 and Registration No. 17266. The Permanent Account Number of the Company is AAACG4015C. 5. In view of the above, the Income Tax Department issued notice dated 28.03.2019 under Section 148 of the Income Tax Act, 1961 requiri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Section 143(3)/144/147/153A/153C are contemplated in near future or iii. Where Department Appeals were pending; or iv. Where Penalty proceedings already initiated were pending; or v. Where Prosecution proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding 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 appellant submitted that the Income Tax Department being aggrieved under the Section 252 of the Companies Act, 2013 by the removal of the name of the company from the register of the Registrar of the Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om 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 cannot be entertained. (iv) That the appellant is not falling under the definition of Creditors and further as there is no determination of the liability of the dues payable, the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent 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 will not only condone the wrong doing of the respondent company but it will also encourage escapement of tax liabilities by such subterfuge, which will be prejudicial t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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