Additions on account of income on which tds has been deducted but not credited to p&l account

The ld. AO made addition on account of income on which TDS was deducted as found in Form 26AS but the income was not credited by the assessee to the P&L account. At the time of finalizing the accounts the assessee could not get details of Form No. 26AS therefore could not reconcile the income from the same. Is there any way that the assessee can take any defense against the addition?