The Tribunal refused to condone the delay, holding that the assessee had not explained the inordinate delay and consequently dismissed the appeals as time-barred. On appeals: Held accordingly, dismissing the appeals, that the Tribunal had considered the reasons offered by the assessee for filing the appeals belatedly, but found the reasons were not sufficient due to lack of bona fides attributable to parties seeking condonation of delay. The Tribunal had held that there was gross negligence on the part of the assessee, that the assessee was aware of the orders passed by the Commissioner (Appeals) but had tried to shift the responsibility to his lawyer. The assessee was negligent, and his act was lethargic. The findings recorded by the Tribunal were just and proper, and there was no infirmity in the findings recorded by it. (AY. 2010-11, 2012-13)