NATIONAL COMPANY LAW TRIBUNAL

DIVISION BENCH, COURT – II

CHENNAI

ATTENDANCE CUM ORDER SHEET OF THE HEARING OF NATIONAL COMPANY LAW TRIBUNAL, CHENNAI BENCH, HELD ON 17-04-2024 AT

10.30 A.M. THROUGH VIDEO CONFERENCING:

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PRESENT : SHRI. JYOTI KUMAR TRIPATHI, HON'BLE MEMBER (JUDICIAL)

SHRI. RAVICHANDRAN RAMASAMY, HON'BLE MEMBER (TECHNICAL)

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APPLICATION NUMBER : --

PETITION NUMBER : CA(CA)/26/2023

NAME OF THE PETITIONER : Income Tax Officer

NAME OF THE RESPONDENT(S) : Focus Guarding Solutions Pvt Ltd & Anr

UNDER SECTION : Sec 252(3) of CA, 2013

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ORDER

Ld. Counsel Mr.Raj Kumar Jhabhak appears for the Appellant. Ld. Counsel

Ms.Nandhini Agarwal appears for ROC.

This Appeal has been filed by MR. BALAJI J, INCOME TAX OFFICER

Corporate Ward – 2(2), Chennai, under Section 252(3)of the Companies Act, 2013, read with Rule 11 &87A of the NCLT (Amendment) Rules, 2017 being aggrieved against the order of Strike Off carried out by the Registrar of Companies, Chennai / Respondent No. 2 (hereinafter R2)under Section 248 of the Companies Act, 2013 for seeking restoration of the name of the Assessee Company / Respondent No. 1 (hereinafter R1) in the Register maintained by the

R2/ RoC, Chennai.

2. The brief facts of the matter are tabulated below: -

S.

PARTICULARS FACT NO M/s. Focus Guarding Solutions a) Name of Company Private Limited b) CIN No. U93000TN2012PTC088554 c) Date of Incorporation 19.11.2012 Old No. 482, New No.939, Registered Office Poonamalle High Road, d)

Address Arumbakkam, Chennai, Tamil Nadu – 600 106.

STK-7 Date 09.08.2018 e)

(Publication Date) (18.08.2018) The Company hasn’t been carrying on any business or operation for a period of two immediately preceding financial years and have not made f) Reasons for Strike Off any application within such period for obtaining the status of Dormant Company under section 455 of the Companies Act, 2013.

3. It is submitted that the Appellant has passed assessment orders towards escapement of Income Tax and further has pending assessment penalty proceedings under Income Tax Act, 1961 against the R1 Company.

4. It is submitted that Notices U/s 154 &274 r/w 271 AAC(1) of the Income Tax Act, 1961 have been issued to the R1 Company. In order to complete the proceedings initiated and recover the tax dues in respect of AY 2018 – 2019, the company need to be revived from the Status of Struck off.

5. The Notice and Demand analysis and Recoverability status report under Sec 274 r/w 271 AAC(1)& 154 of IT act, 1961 issued against the R1 company has been extracted as below, 6. It is averred that not restoring the struck off company will result in serious losses to the exchequer and enable the defaulting company to go scot- free and no amount would therefore be recovered by means of any legal recourse.

7. Upon notice, the R2 / RoC, Chennai filed the Report on 06.03.2024, wherein the crux is extracted as below, The RoC in its report has not raised any substantive objections.

8. Copy of the application and notice of hearing was sent to R1, which returned “No such person in the address”.

We have heard the submissions of the Appellant and the R2 / RoC, Chennai.

9. The Appellant has placed the Notices and Demand analysis issued under Income Tax Act, 1961 dated 28.03.2023&27.09.2023 respectively.It is seen that, this appeal is filed by a statutory authority to protect the interest of revenue to the Government. As per the Appellant, the R1 Company is liable to pay taxes which can only be recovered only after the revival of the Company.

10. Section 252 of the Companies Act, 2013 provides as follows: -

"Section 252: Appeal to Tribunal, (3) If a company, or any member or creditor or workman thereof feels aggrieved by the