You cant file previous years IT return.
Also you should have a valid reason for condonation request u/s 119 2b . Most of the time they reject application. As you said you have never filed IT return. Try to mention and convince them that you had no idea about the whole process.
and You can file IT return for FY 2018-19 (AY 2019-20) without late fee. It's open now.
CAclubindia
