Last Year ITR Not Filed and Hence NO TDS was claimed against sales. can we offer sales in current yr

No. Not possible this year.

You can file ITR u/s. 119(2)(b) after getting permisssion.

To file a condonation request for Income Tax Return (ITR) under section 119(2)(b), you need to submit your application through the income tax e-filing portal, providing valid reasons for the delay. If approved, you can then file your ITR without penalties.

Refer::: https://www.incometax.gov.in/iec/foportal/help/how-to-raise-e-filing-service-requests