Late filling of income tax return for a.y. 2012-13; 2013-14

Dear All,

My friend unable to submit his Income Tax return (Salary) for A.Y. 2012-13 & A.Y. 2013-14 due to some unavoidable circumstances. 

Now, my questing is that my friend can able to submit his Income Tax Return both of A.Y. 2012-13 and A.Y. - 2013-14 ? And what kind of fine or penalty attract on him for non submission of Income Tax return? 

Please advice us about this matter and oblige.

Regards