Tax Executive
530 Points
Joined July 2012
He can file his ITR even if he didn't file his ITR from so many years. If there was no taxability in between during these 7 years, you may easily reply to IT notice, if any raises by IT department. If there was taxability in between these 7 years, you should have adequate reasons to explain why he not filed his ITR returns if IT raises any notice.
No interest/penalty will be levied for filing return for 2014-15 and 2015-16 if there is no unpaid tax during the said years. However, if there is any unpaid tax liability during 2014-15 or 2015-16, interest u/s 234A, 234B and/or 234C may be levied.