- 1 - HC-KAR NC: 2026:KHC:1162 CRL.A No. 2627 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF JANUARY, 2026 BEFORE THE HON'BLE MR. JUSTICE G BASAVARAJA CRIMINAL APPEAL NO.2627 OF 2025 (C) BETWEEN: SRI ANAND KOTRESHWAR SITHALE S/O KOTRESHWAR SITHALE, AGED ABOUT 45 YEARS, DIRECTOR (FORMER) R/AT NO.007, SLV RAJDRIVA APARTMENT, 19TH MAIN, 5TH BLOCK, 38TH CROSS, PRAKRUTHI LAYOUT, HBR LAYOUT, BENGALURU-560043. …APPELLANT (BY SMT. DEEPA J., ADVOCATE) AND: THE ENFORCEMENT OFFICER EMPLOYEES PROVIDENT FUND ORGANISATION, REGIONAL OFFICE, KORAMANGALA, BENGALURU-560068. …RESPONDENT THIS CRIMINAL APPEAL IS FILED UNDER SECTION 374(2) CR.P.C. ( 415(2) OF BNSS) PRAYING TO CALL FOR THE RECORDS IN C.C.NO.106/2024 FROM THE SPECIAL COURT FOR ECONOMIC OFFENCES AT BENGALURU; SET ASIDE THE JUDGMENT OF CONVICTION AND SENTENCE DATED 26.09.2024 PASSED IN C.C.NO.106/2024 BY THE SPECIAL COURT FOR ECONOMIC OFFENCES, AT BENGALURU; ACQUIT THE APPELLANT/ACCUSED NO.3 OF THE OFFENCE ALLEGED. THIS APPEAL COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE G BASAVARAJA Digitally signed by MAHALAKSHMI B M Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:1162 CRL.A No. 2627 of 2025 ORAL JUDGMENT This appeal is preferred against the judgment passed by the LXIX Additional City Civil and Sessions Judge, Bengaluru (CCH-70) in Crl. A. No.1701/2024, which arose out of the judgment of conviction and order on sentence dated 26.09.2024 passed in C.C. No.106/2024 by the Presiding Officer, Special Court for Economic Offences, Bengaluru. 2. It is submitted by the learned counsel for the appellant that liberty may be reserved to the appellant to prefer the criminal revision petition. 3. The office has rightly raised office objection with regard to maintainability of the appeal. Hence, the objection is upheld and I proceed to pass the following: ORDER i. The criminal appeal is dismissed. - 3 - HC-KAR NC: 2026:KHC:1162 CRL.A No. 2627 of 2025 ii. The appellant is at liberty to take necessary steps in accordance with law against the judgment passed by both the Courts. iii. The office is directed to return the certified copies of the judgment and other documents, if any, to the appellant. iv. The appellant is permitted to avail the benefit of Section 14 of the Indian Limitation Act, 1963. Sd/- (G BASAVARAJA) JUDGE MBM List No.: 1 Sl No.: 17