ORDER

Per: D. Arvind, Member (Technical) 1. This Court is congregated through hybrid mode. 2. Heard Ld. Counsel on behalf of Income Tax Officer.

3. This is an appeal preferred by Income Tax Officer, Ward 13(1), Kolkata under Section 252(1) of the Companies Act, 2013 for restoration of the name of the company M/s. GANESHVANI COMMOTRADE PRIVATE LIMITED in the register of Registrar of Companies, West Bengal. The name of the respondent company had been struck off on 25.10.2019. 4. Court Notice was issued to the respondent and to the company. Affidavit of service proving service of notice is filed. We are satisfied with proper delivery of notice. However, there is no representation by any of the directors of the struck off company.

5. The appellant contends that the name of the Respondent company had been struck off by the ROC, W.B., in compliance of the provisions under Sec. 248 (5) of the Companies Act, 2013 thereby the name of the respondent company had been removed from the Register of Companies and the said company was dissolved.

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6. The appellant further contends that the proceedings