If any refund due, than you can file ITR for AY 2015-16 with condonation request.
Dear,
Unless there is intimation from department in case of non-filers, assessee cannot file belated return u/s. 139(4) for more than 1 year next to corresponding AY.
Now as per amendment applicable from AY 2017-18 onwards, time limit for filing belated return reduced to 12 months, i.e. for AY 2017-18 it is 31-03-2018. (means only previous year returns can be filed)
CAclubindia
