Held that the assessee had filed its original return on October 30, 2019. The due date for filing the return of income for the year was extended to October 31, 2019. Therefore, the original return filed by the assessee was well within the time. The assessee revised the return on January 15, 2020 and while processing that return the Centralised Processing Centre had considered that return as original and denied the current year losses.  the denial of loss is  not proper. Tribunal also held that since, the appeal of the assessee had been disposed of under the faceless regime the contention that the officer should be made responsible was not possible under this faceless regime, where personal contact is  avoided.(AY.2019-20)