Query in PVt Ltd co. comliances & strike off procedure

Hello,
My frnd is director in one Pvt ltd co. Last ITRs and MCA returns filed in F.Y. 16-17. now he want to strike off the company name bcz company has no transaction since March 2017. My query is before filling STK 2 , should they file last 3 years ITRs incuding audit report (Audit not done in any F.Y. in last 3 year) and MCA returns ?