Unfair decision

I would like to lodge a complaint against SARS for the unfair decision and not giving my appeal the attention it deserves. Two months ago (if I'm not mistaken) I was made aware by the SARS consultant that there was a claim submitted for year 2018's assessment under code 4031. I advised the SARS staff member that my tax return was done by someone who claimed to be a tax consultant for that year and I am not aware of such claim that he indicated on my return. I then went to the SAPS to state such in an affidavit and requested SARS to re-assess my 2018 and also delete such false claim. In response (last week) SARS unfairly declined my appeal stating that the time frame of my appeal is late. How could I have appealed earlier as I was not even aware of such claim?