ITA/122/2026 of THE PR COMMISSIONER OF INCOME -TAX Vs SHRI ABDUL RAHIMAN on 30 July 2026

ORDER

PASSED BY THE ADDITIONAL COMMISSIONER OF INCOME TAX, CENTRAL RANGE, MANGALURU.

THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM:

HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE S.G.PANDIT)

The instant appeal is filed under section 19 of the Black Money and Imposition of Tax Act, 2015 (for short “Act”), questioning the order dated 30.12.2025 in BMA No.6/Bang/2025 passed by the Income-Tax Appellate Tribunal at Bengaluru (for short “Tribunal”).

2. On scrutiny, the registry has raised an objection with regard to maintainability of appeal as ITA.

HC-KAR

3. Today, when the matter is listed for orders on office objections, learned counsel for the appellant Sri.Y.V.Raviraj files a memo dated 30.07.2026 seeking permission to convert the above ITA into Tax Appeal.

4. Chapter VI of High Court of Karnataka Rules, 1959 (for short “Rules”) regulates appeals and Rule (1) therein reads as follows:

1. Appeals presented to the High Court shall be classified as follows:-

(1) (a) Regular First Appeal, that is, First Appeals against decrees in original suits; (b) …..omitted

(c) Miscellaneous First Appeals, that is, First Appeals against any other judgment or order including any order as to costs only, made by a subordinate civil Court in the exercise of its original civil jurisdiction; 2(a) Regular Second Appeals, that is, Second Appeals arising out of original suits; (b) ……. Omitted

HC-KAR

(c) Miscellaneous Second Appeals, that is, Second Appeals from any judgment, decree or order including any order as to costs, only, other than those falling under sub-clause (a) or (b);

Sales Tax Appeals, that is, appeals to the High Court under the Karnataka Sales Tax Act for the time being in force; (3A) ‘Tax Appeals’, that is appeals to the High Court under any other Act providing levy of tax for the time being in force, to be registered as T.A. (name of the statute in intelligible abbreviation/year). EX:- KARNATAKA TAX ON ENTRY OF GOODS ACT(E-T)

(4) Criminal Appeals, that is, appeals to the High Court from an order or sentence passed by a subordinate criminal Court in the exercise of its original criminal jurisdiction.”

5. Rule 1(3A) of the Rules would be relevant for the present appeal. The same provides for classifying the appeal as “Tax Appeal”, when the appeals are filed to the High Court under any other Act providing levy of tax for the time being in force.

HC-KAR

6. The instant appeal is filed under Section 19 of the Act. Section 19 of the Act provides appeal to the High Court against the order passed by the Tribunal under the provisions of the Act. It also provides for appeal filed before the High Court being dealt with by the Division Bench.

7. In the light of the above, memo filed by the appellant-Revenue is accepted and the appellant is permitted to convert the above ITA into Tax Appeal with all other exceptions.

8. For statistical purpose, the instant ITA stands disposed of, with permission to convert the ITA into Tax Appeal.

Sd/- (S.G.PANDIT) JUDGE

Sd/- (DR.K.MANMADHA RAO) JUDGE MPK CT:bms