If payment made to foreign hotel then 15CA required to file or not??

Dear Experts,

The assessee who was a partner in a firm and having his own business filed his return 0n 30/08/2028 for AY 2018-19 declaring business loss and the same was processed by the department on 30.09.2018.
The assessee has filed his return for AY 2023-24 and claimed setoff of business loss against his income for that year. The return was processed u/s. 143(1) and later on CPC issued notice to rectify the order stating the setoff allowed during the year was erroneous as return for AY 2019-20 was filed beyond due date. ( Due to technical glitch in software utility of the Department, loss was shown against AY 2019-20 instead AY 2018-19 in the prefilled data). The assessee responded to the said notice but department has issued order u/s. 154 disallowing setoff of loss without mentioning whether the response was considered or not.
I have following questions:
1. Can the officer deny benefit of setting of business loss which was assessed u/s 143 (1) for AY 2018-19 in the AY 2023-24 without rectifying the intimation u/s. 143 (1) of the original order for AY 2018-19 irrespective of whether return was filed beyond time limit u/s. 139?
2. As AY 2018-19 is time barred for rectification u/s. 154, isn't the Officer erred in denying setoff in AY 2023-24, even if the original return was filed beyond time limit but assessed as one filed in time and loss allowed to carry forward?
3. Is it mandatory to file returns for subsequent years in time u/s 139 to claim set off of assessed loss in earlier year?
How to approach the department against the order passed u/s. 154 for AY 2023-24? can we simply move application u/s. 154 stating that the assessed loss can not be denied to be setoff even if the return for AY 2018-19 was not filed in time but processed as filed u/s. 139 and the same is time barred now for rectification?
Please guide.

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