Sec 154 of income tax

Greetings to everyone 

I have failed to claim tds worth Rs 40,000 in my return. I could have revised the return .But i discovered the folly after 2 year as a result i cannot revise the return. Can i move application under sec 154 of the income tax act. kindly guide,. Actually my accountant is absconding that is why. My second question is that can i set off tax dues of one year against refund of another. Pls reply