Filling of ITR-U for previous year

Pradeep Kumar Sarangi (Account Executive) (121 Points)

28 December 2023  
Dear Experts,
can a Taxpayer is eligible to file ITR-U for the previous FY 2021-22. The Gross Annual Income is less than Rs.2.5 lakh and he also doesn't file any ITR till now.

please comment with your opinion for the best possibility.

Thanks
Pradeep