IN THE NATIONAL COMPANY LAW TRIBUNAL

AMARAVATI BENCH

Through Hybrid Mode)

Item No.11

Company Appeal/2/252/AMR/2025

IN THE MATTER OF:

Income Tax Department

………………………………………………..… Appellant

Versus

The Registrar of Companies

And

M/s Dattasai Infra Projects Pvt Ltd

……….……………….…. Respondents

Under Section: 252 (3) of Companies Act, 2013

Order delivered on 17.07.2025

CORAM:

SHRI UMESH KUMAR SHUKLA SHRI KISHORE VEMULAPALLI HON’BLE MEMBER (TECHNICAL) HON’BLE MEMBER (JUDICIAL)

PRESENT:

In CP

For the Appellant : Ms. B. Sapna Reddy, Adv.

For the 1^st Respondent/RoC : Mr. M Vara Prasada Rao, RoC

ORDER

This Company Appeal has been filed by the Income Tax Department (ITD)

under section 252(3) read with section 164 and other applicable provisions of the Companies Act, 2013 (CA 2013) and Rule 87A and 11 of the National Company Law Tribunal Rules, 2016 (NCLT Rules) seeking for restoration of the name of M/s. Dattasai Infra Projects Pvt Ltd (Company) having PAN:

AADCD1585H.

2. As per the Master Data (Annexure-A1) of the Ministry of Corporate Affairs (MCA), the Company is having its registered office at 58-15-114/1/5, Flat No.105, Hema Paradise, Santhi Nagar, Naval Aviation Depot (NAD), Visakhapatnam, Andhra Pradesh -530009 registered on the Register of Companies maintained by the Registrar of Companies, Vijayawada (RoC). Since the registered office of the Company is situated in the State of Andhra Pradesh,

the matter of the Appeal is within the jurisdiction of this Tribunal.

FACTS OF THE CASE:

3. The facts of the case, as submitted by the Counsel of the Appellant, are summarised below:

(i) M/s. Dattasai Infra Projects Private Limited (CIN:

U45200AP2009PTC063636) was incorporated under the provisions of the Companies Act, 1956 on 12.05.2009 as a private company limited by shares with the RoC. The authorized as well as issued, subscribed and paid-up share capital of Company is Rs.1,00,000/.

(ii) The RoC initiated proceedings under Section 248 of the CA, 2013 due to defaults in statutory compliances, namely, non-filing of annual accounts and annual returns since incorporation of the company and suo moto, struck off the Company’s name from the register of companies maintained by it.

(iii) The Company has been identified as non-filer with potential tax liabilities, as this office has information that the Company has sold immovable property for a sale consideration of Rs.1,57,43,500/- during the financial year 2015-16 relevant to the assessment year 2016-17. However, the assessee has not filed its returns of income for the said AY. Having the reason to believe that there was escapement of Income, a letter was addressed to the RoC dated 11.03.2024 requesting for revival of the Company (Annexure-A3) following that notices were issued to the Company on 24.03.2023 under Section 148 of the IT Act for AY 2016-17 (Annexure-A4) and on 13.10.2023 under section 142(1) of the IT Act for the AY 2016-17 (Annexure-A5).

(iv) The present Company Appeal is filed by the ITD with the approval accorded by Pr. Commissioner of Income Tax, Visakhapatnam-1, vide letter J.No.IV/Pr.CIT-1/VSP/NCLT/2023-24 dated 14.03.2024 (Annexure-A8) for seeking restoration of the name of the struck-off Company from the date of struck-off, to enable the ITD to complete/

finalize the income tax proceedings pending.

(v) Restoring the Company’s name in the register of companies would enable the ITD to pursue and conclude the pending proceedings as per the instructions issued by the Central Board of Direct Taxes (CBDT)

vide F.No.225/423/2017/ITA.II dated 29.12.2017 (Annexure-A7).

(vi) The ITD is an aggrieved party within the meaning of Section 252(1) and

252(3), and great prejudice will be caused to the revenue, if the name of the Company is not restored.

(vii) The Company has committed serious violations of the provisions of the IT Act, 1961, by not filing the Return of Income despite purchase of immovable property is liable to consequences and it is necessary that the Company should be in existence, as a legal juristic person, so a