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<h1>File Income Tax Appeal in Person or by Post; Considered Filed on Receipt Date at Tribunal Office</h1> A memorandum of appeal to the Income-tax Appellate Tribunal must be submitted by the appellant or their agent either in person or by registered post. It should be presented to the Registrar at the Tribunal's headquarters in Bombay or to an officer authorized by the Registrar. If sent by post, the appeal is considered filed on the day it is received at the Tribunal's office or the office of the authorized officer.