Advance tax??

Mr A gifted a property to his spouse Mrs A. It was sold in future which resulted in ltcg which was deposited into CGAS. But as money went unutilized by Mrs A,she had to pay advance tax. But here clubbing of income implies and thus mr A has to pay the advance taxes. Thus it was PAID by Mr A. BUT Mr A hasnt filed his return for around 10-15 years for unforeseen reasons . Due to Health n losses even if we make his statement his income would always be less than taxable income.Can Mr A file come under scrutiny??