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TMI Blog2020 (12) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the public interest, and to protect the legitimate interest of revenue, the name of the Respondent Company requires to be restored in the Register of Companies maintained by the ROC, Ahmedabad so as to enable the Appellant (Income Tax Department) to proceed further as per rules and in accordance with law - Petition allowed. - Co. Appeal No. 286/252(3)/NCLT/AHM/2019 - - - Dated:- 13-8-2020 - Manorama Kumari, Member (J) and Chocklingram Thirunavukkarasu, Member (T) ORDER Manorama Kumari, Member (J) 1. The instant Company Appeal is filed under Section 252(3) of the Companies Act, 2013 by the Department of Income Tax, Ahmedabad seeking, inter alia, orders from this Tribunal to direct the Registrar of Companies, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 76,65,17,681/-. 4. Appellant further stated that the appeal for restoration of the name of the Company is required to be filed to protect legitimate interest of revenue. The name of the Company was struck off on 14.08.2018 by the ROC and the appeal was filed on 03.10.2019, hence, the appeal is well within the time limit. 5. On calling for report from the ROC, the ROC, Gujarat, has filed its Representation by way of affidavit dated 02.01.2020 and justified its action, by contending that the Respondent Assessee Company failed to file its statutory returns since 2015. Hence, its name was struck off from the Register of the ROC. The ROC has prayed that in event of granting any relief to the Appellant, direction may be given to Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication but then even none appeared on behalf of the Respondent. As the service is complete, the matter is heard in absence of the Respondent. 11. On perusal of the record, it is found that the appeal is filed under section 252(3) of the Companies Act, 2013. While, going through the section 252(3) of the Companies Act, it is found that the instant provision is made when the company is struck of voluntarily on the behest of the Promoter(s)/Director(s), whereas, section 252(1) of the Companies Act, provides that, when the company is struck of by the Registrar of Companies on the failure in filing of statutory returns by the Company. For the sake of brevity, both the provisions are produced here under: 252(1) Any person aggrieved by an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved that ...Hon'ble Supreme Court on several occasions held that quoting a wrong provision of law will not dis-entitle the party to the relief... . Under such circumstances, the instant application is being treated under section 252(1) of the Companies Act, 2013. 13. Considering the public interest, and to protect the legitimate interest of revenue, the name of the Respondent Company requires to be restored in the Register of Companies maintained by the ROC, Ahmedabad so as to enable the Appellant (Income Tax Department) to proceed further as per rules and in accordance with law. 14. In the light of above stated reasons, the present appeal deserves to be allowed. We are of the considered view that it would be just and equitable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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