Audit of LLP - Income Tax

Audit of LLP was done voluntary as stipulated by partners and audit report and ITR was filed during extended date for filing audited itrs. That is for assessment year 2019-20 the ITR was filed on 09.10.2019, and due extended date was 31.10.2019. There was loss c/f in ITR filed. The CPC disallowed the loss . On filing Appeal with CIT (A). the relief was allowed. But in appeal effect order the ITO has again not given relief and says that audit of LLP cannot be done voluntary and extended date is not applicable for LLP . Pls guide what we can do further for relief.