Delay in uplaod of audited financials

My father has first time audit of his shop. Auditor has not uplaoded audited financials for which he has given reason that the site was slow and he could not. What to do? Even yet he has not filed. I dont know why? Margin is less and proft is nearby 4 to 5 percent. He is informing now to pay penalaty or to show 8 percentge profit. Both is not possible. I dont know more about IT. Guide please.