Deferred appeal filing application must be made by the Assessing Officer in the prescribed form before the appellate forum. Application under section 376(2) to defer filing of an appeal before the Appellate Tribunal or the jurisdictional High Court must be made by the Assessing Officer in Form No. 118. The rule specifies the prescribed form and identifies the Assessing Officer as the authority responsible for submitting the application before the appellate forum concerned.