Non-issuance of tds & unpaid salary

Kindly resolve my query & provide me guidance.

Query:- I was working with an Infrastructure company based in Mumbai for past 5 years.I resigned from the company giving 3 months advance notice (accepted by the company).

Since the company(Employer) is suffering from a financial crisis,the salaries were delayed.

In FY 2013-14,I served the company till Feb,15th,2014,as I had given 3-months advance notice of resignation in Novemeber,2013. As stated earlier that the employee salaries were delayed.I received only 3 months salary(Apr,May & June'13) in FY 2013-14.
Also,the company has not issued Form-16 at the end of Financial year.The finance Dept. of the company(Employer) replied to my mail saying that the company has not deposited TDS due to current financial conditions,hence they can't issue form-16.
As a result of the same,I have not filed ITR for FY 2013-14.
Kindly advice what steps should I take in my case.
I received Gratuity for the entire period of my employment in Aug,2014.

Currently,the company has still not settled my salary from July,2013 to Feb,15th,2014.Also,my Travelling Allowance of 15 Months remains unpaid.

Can Income Tax Department levy interest or penalty from me because the delay has been caused by my Employer(Company) on 2 fronts (i.e.) first on issuance of TDS Certificate & second on payment of Salary ?

Furthermore,in case my employer settles my salary in 2016,will I be liable for Interest & penalty on the tax due in 2014 ?

Best Regards,
Debojit Pal.

It is the duty of the employer to deduct TDS and file returns. They are his duties and you cannot be penalised for that.

But as you are aware that he has not paid the tax on your salary, you should file your returns considering the entire salary and pay the tax with interest.

Whether you should consider the salary from apr13 to feb 14 or only from apr 13 to jun 13, is a matter of debate.

The salary is taxed on due or receipt basis w/e earlier. so going strictly by law, you should pay tax on salary from apr to feb

1) if you consider the entire salary from apr to feb and pay tax on that and later the employer does not pay it to you, there is no provision to claim bad debts from salary.

2) If you consider the salary from apr to jun which you have received you can tax the balance salary on receipt basis whenever received.