Thanks for your question
The penalty arises from 01/11/2012 as the return (paper) had to be in with HMRC by 31/10/2012.
There is (in my opinion) no successful argument here, as you could have
1) Kept a copy of the accounts prepared by the accountant so you could submit your tax return before you left the UK
2) Asked the accountant for another copy of the accounts to submit your return after they had been sent to Immigration.
3) Asked the accountant that prepared the accounts to submit an online return for you, at any time up to the 31/01/2013
4) Immigration, may have needed the accounts but your priority should have been to submit this information (rather than the actual accounts) to HMRC, as its for them to assess your position first and foremost (then send copies to Immigration, or submit your details at the same time to Immigration)
The fact that you left it so late, and then had no internet access (which cannot be the case from July 2012 to Dec 2012 and if it was, then you knew there was a problem so should have made other arrangements) has not been accepted by HMRC, and a review within HMRC will not alter this decision, and I will advise there is no room to win an appeal at tribunal, as you had so many other options available to you, and this will just be a costly exercise to undertake, if you engage a specialist to represent you.
I am sorry the news is not more encouraging but you did not meet HMRC deadlines, when you could have at any time up to 31/01/2013