Unclaimed depreciation of assets acquired 2 years back for professional work

Hello Smart Money Folks,

Please help me for information on claiming Depreciation of previous and current year in case of freelancing professional investment phase

I had bought laptop, mobile phone and furniture 2 years back for professional purpose, but never claimed cost of Asset and depreciation in last 2 years...

1. Is it possible to claim unclaimed depreciation of previous financial years and if yes, How?

2.  How I can handle depreciation claim in current assessment year for assets bought in previous years in income  tax expense sheet  of ITR3

Please Note the specified professional work/product is in investment phase with no revenue.... hence not claiming expense/depreciation will incur additional tax burden

thanks for your help in advance