ORDER

PER: SHRI RAHUL BHATNAGAR, HON’BLE MEMBER (TECHNICAL)

1. The present appeal has been filed under Section 252(3) of the Companies Act 2013 on behalf of M/s. Total System Engineers Pvt Ltd seeking restoration of the name of the Appellant Company i.e., M/s. Total System Engineers Private Limited, which was struck off by the Registrar of Companies, NCT of Delhi and Haryana („Respondent No.1‟) vide notice dated 31.05.2007 issued under Section 560(5) of the Companies Act, 1956.

2. Briefly stated the facts of the present case as averred by the Appellant Company is that the Appellant Company i.e., M/s. Total System Engineers Pvt Ltd was incorporated on 22nd October, 1996 under the provisions of the Companies Act, 1956 as a Private Limited company within the territorial jurisdiction of NCT of Delhi having registered office situated at F-12, Malik Pur, Model Town, IST, Delhi, India and is engaged in the business of brewers, distillers, rectifiers and dealers in beers, alcohol, porters and liquors, alcohol of every description. It is submitted that the name of the Appellant Company was struck off from the Register of Companies under Section 560(5) of the erstwhile Companies Act, 1956 vide notice dated 31.05.2007. It is submitted that the aforesaid action was taken on account of failure of the Appellant Company to file its statutory returns and other requisite documents with the Respondent No.1.

3. It is submitted that the Appellant Company in the year 2007, through its director Mr. Virender Singh had applied to Greater Noida Industrial Development Authority („GNIDA‟) GNIDA for allotment of Industrial Land along with DD/Cheque bearing number 732788 for amount of Rs.1,00,000/- dated 30.07.2007 and thereafter several installments aggregating Rs.87,53,201/- was paid by the Appellant Company to the GNIDA. It is submitted that GNIDA had issued Allotment cum Intimation Letter dated 07.01.2008 to the Appellant Company.

4. It is submitted that after the issuance of Allotment cum Intimation Letter dated 07.01.2008 by GNIDA, the Appellant Company had approached professional for the compliances of the Appellant Company and got to know that the name of the Appellant Company has been striked off from the Register of Companies maintained by the Respondent No.1 in the month of February 2008. The Appellant Company did not take steps to seek restoration of the name of the Appellant Company as the Appellant Company was not in business and further, there is uncertainty about the due date when the GNIDA allowed to execute lease deed.

5. Further, it is submitted that after a period of 13 years, Greater Noida Industrial Development Authority had issued a letter dated 03.03.2021 to the Appellant Company i.e., M/s. Total Systems Engineers Private Limited for execution of Lease Deed with the Appellant Company. Therefore, the Appellant Company prays for restoration of the name of the Company in the Register of Companies maintained by the Respondent No.1.

6. This Tribunal vide its order dated 08.04.2022 has directed to issue notice to the RoC (Respondent No.1‟) and to the Income Tax Department by all means including through e-mail. The Registrar of Companies, NCT of Delhi and Haryana (Respondent No.1) submitted its reply dated 13.05.2022 in the present matter, wherein the Respondent No.1 submits that the action of striking off the name of the company was legal and justified, as the company was not carrying on any operations for a period of two immediately preceding financial years as indicated by non-filing of the financial statements of the company for two or more years. The Respondent No.1 adds that the Appellant Company has not attached any Financial Statements and other supporting documents which further fails to support the claim of the Appellant Company that they were carrying business at the time of strike off.

7. The Respondent No.1 further submits that if the application for restoration of the name of the company be considered and the Tribunal may issue dire