Sold house (no gain), first time itr filing advice

Hello

My wife recently sold a flat which is almost 10 years old. The sale price is less than the cost price and in fact we lost small amount due to this sale. I hope there will be no tax on this sale as there is loss. My wife is a house wife and do not have any income. She also never filed a return earlier. Now I would like to know (i) is she require to file ITR, (ii) if so how to report this sale in her ITR (believe she need to file ITR2)

Please advice
Vamsi