REMEDIES FOR BELATED FILING OF IT RETURNS FOR AY 2019-20

Our client filed the IT Return for AY 19-20 at 12.10AM on the last date and as a result, it is treated as belated return. The ITO has issued notice disallowing the carry forward of losses because of the delay. Our representation for condoning the delay due to technical glitches was not agreed to by ITO. Is there a remedy for this? Case Laws in this regard would be useful if shared. Thanks