Anyone looking for an incredibly cheap bike would benefit from this bike. However I would urge caution. The low price comes at a cost. From a glance at the specs there have been large corners cut in order to shave off the last cent form the cost.
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The primary feature of this bike is its price, under $100. That is about the only aspect that its good about it. Reading the reviews from customers it would seem that there are issues with the durability of the components, the calliper brakes are ineffective, gears jump, tyres blow out for no reason. In order to keep the price down further, you have to build most of this bike yourself. This will give you a great insite into how to repair the bike, which will be useful.
I would really struggle to recommend this bike. That said if you are in the market for a very low priced bike, then it may be for you. My recommendation would be to spend a little more ($300+) to buy a bike that will be reliable and will give years of service. Alternativly see if there is a second hand bike within your budget on Craigslist / Ebay.