Unable to file previous years ITR

If there is any refund, file condonation u/s. 119(2)(b) IT act..

For AY 2021-22 and earlier, the window for belated or updated returns has closed and those years cannot be filed on the portal anymore. For AY 2022-23 onwards, you can file an updated return (ITR-U) within 24 months from the end of the assessment year, though an additional tax of 25 to 50 percent on the unpaid amount applies depending on when you file. If you are receiving notices for non-filing of those earlier years, it is worth responding to the notice with an explanation even if you cannot file the original return now. A CA can help you assess your liability and draft the notice response.