In accordance with an embodiment, an image processing apparatus comprises a sheet feed cassette, an operation lever, a sliding section, a sheet lifting and lowering tray, and a main body rail section. The sheet feed cassette is housed to be capable of being pulled out from an apparatus main body. The operation lever is arranged at the side of the sheet feed cassette and is rotatable around a shaft positioned at the middle in a longitudinal direction. The sliding section is arranged at the rear side of the shaft of the operation lever. The sheet lifting and lowering tray can place a sheet and adjust an inclination thereof in conjunction with the operation lever. The main body rail section is arranged in the apparatus main body and guides running of the sliding section at the time of pulling out the sheet feed cassette.