Mahesh Kumar, Director (M/S. Falcon ... vs The Income-Tax Officer, Ward 9(1) & Ors

Mahesh Kumar, Director (M/s. Falcon Jersy (P) Ltd. ...Appellant

Versus

The Income-Tax Officer, Ward 9(1) & Ors. ...Respondents

Present: For Appellant : Mr. Mahesh Kumar, C.A. ORDER

21.01.2019 Income-tax Officer, Ward No. 9(1) filed an application under

Section 252 of the Companies Act, 2013 for restoration of the name of the

company i.e. 'M/s. Falcon Jersey Pvt. Ltd.' which was struck off by the Registrar

of Companies, NCT of Delhi and Haryana because the assessment proceedings

of the respondent company for the Assessment Year 2012-13 was pending.

2. The National Company Law Tribunal, New Delhi Bench (hereinafter

referred to as the 'Tribunal') taking into consideration the facts of the case and

after notice to the parties including the appellant - Mr. Mahesh Kumar, Director

of 'M/s. Falcon Jersey Pvt. Ltd.' allowed the application and restored the name

of the company. The Notification dated 30th June, 2017, insofar as the striking

off the name of the company 'M/s. Falcon Jersey Pvt. Ltd.' has been set aside

and the name of the company has restored to the Register of the Registrar of

Companies.

3. Mr. Mahesh Kumar, Director appeared in person and submitted that the

Principal Commissioner of Income-Tax, New Delhi have passed order under

Section 263 of the Income-Tax Act on 15th March, 2017. It is submitted that the 2

required assessment was not made by the Income Tax Officer but specific

assessment after examination of the case selected for scrutiny assessment from

the record without proper enquiry made by the Principal Commissioner of the

Income Tax. Hence Mr. Sunil Kumar, who filed the affidavit and verified, was

not entitled to file the affidavit before the Tribunal. However, such submission

cannot be accepted in view of 'NCLT Rules' as per which any person authorised

by competent authority is entitled to file application and as it is not disputed Mr.

Sunil Kumar was authorised to file the application.

4. It was next contended that the provisions of the Income Tax has not been

violated and Section 263 of the Income Tax which deals with the powers given to

the Commissioner of Income Tax to ask for and check the record of the

proceedings has not been followed. However, as we are not competent to decide

the question of legality and proprietary of any order passed by competent

authority under the Income Tax Act, we refrain from making any observation

with regard to the same. Further, as we find no cause of action made out by

Mr. Mahesh Kumar, Director, who has preferred the appeal in his personal

capacity and not on behalf of 'M/s. Falcon Jersey Pvt. Ltd.', no relief can be

granted to the appellant.

In absence of any merit, the appeal is dismissed. No cost.

[Justice S.J. Mukhopadhaya] Chairperson

[ Justice Bansi Lal Bhat ] Member (Judicial) /ns/uk/

Company Appeal (AT) No. 19 of 2019