Section 17(1) in The Assam Agricultural Income-Tax Rules, 1939
(1)Where an appellant does not comply with any of the requirements of sub-rules (1), (2) and (4) of Rule 16 in presenting the appeal, it may be summarily rejected. It may also be summarily rejected, if it is barred by limitation unless it is accompanied by a separate petition for condonation of delay, stating the grounds for such condonation.
