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Order u/s 272a(2) for delay payment of quarterly tds statement

(Querist) 10 November 2012 This query is : Resolved 
Sir/Madam
Due to delay of payment of qtly statements relating to Q.1,Q.2,Q.3 of Form 26Q filed on 12/02/2011 whereas the due dates were 15/07/2009,15/10/2009 & 15/01/2010.Penalty imposed for 1,43,780/- Rs. 100/- per delayed date. Expertee hearing Ordered by Jt. Commissioner of Income Tax(TDS), onJanuary, 2012.
What step to be taken against the Order to alleviate the penalty amount, whereas the due dt. of appeal to the tribunal expired.
Devajyoti Barman (Expert) 12 November 2012
Time has expired for preferring appeal. Now explain the delay while making the appeal.


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