Computation of opening capital

Dear Members,

I have a query pl. help me.

A client(Pvt. Ltd) wants to file 3 years I.T. returns(FY 2010-11; 2011-12; & 2012-13). He has e-filed for the FY 2009-10.For all these 3 years due dates are over. Now it is possible to file only for latest 2 years. return for FY 2010-11 cannot be filed now. My doubt is, if we file for FY 2011-12 & FY 2012-13 how we will treat the accounts for the missing year FY 2010-11. How the opening capital for FY 2011-12 can be created ? Pl suggest me the ways to handle the situation ?  How to regularise them ?

Thanks in advance

SARAVANAN.M