Form and fee compliance for tax appeals required; time limits and condonation rules determine admissibility of appeals. Appeals must be in the prescribed form, verified, and accompanied by the prescribed fee paid via challan to an authorized bank with copy to the Commissioner (Appeals); compliance with form, verification and fee is a condition for admission. Appeals are to be presented within 30 days from the relevant triggering event, with specific statutory exclusions for periods of pending applications; authorities may condone delay for sufficient cause and may exempt pre-deposit requirements in specified circumstances, while curable defects should be allowed to be rectified.